§ 6-71-118 — Delinquent assessment - Penalty

If any assessment made under this chapter is not paid within the time mentioned in the notice published by the collector, the collector shall add thereto a penalty of twenty percent (20%) and shall at once return a list of the property on which the assessments have not been paid to the commission of the district as delinquent.

Legislative History

Acts 1949, No. 260, § 15; A.S.A. 1947, § 80-3617.