(a) (1) All annual benefits extended and levied under this subchapter shall be payable between the third Monday in February and the third Monday in April of each year.
(2) If any annual benefit assessments levied by the board of commissioners under this subchapter are not paid at maturity, the collector shall not embrace the assessments in the taxes for which he or she shall sell the lands, but he or she shall report the delinquencies to the board of commissioners of the district who shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).
(b) The board of commissioners shall enforce the collection by equitable proceedings in the circuit court of the county in the manner provided by ยงยง 14-121-426 -- 14-121-432.
(c) However, the owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his or her lands have been stricken off by the commissioner making the sale.
Section: Previous 20-17-1105 20-17-1106 20-17-1107 20-17-1108 20-17-1109 20-17-1110 20-17-1111 20-17-1112 20-17-1113 20-17-1114 20-17-1115 20-17-1116 20-17-1117 20-17-1118 NextLast modified: November 15, 2016