§ 24-90-514 — County officers to levy and collect taxes - lien

It is the duty of
the body having authority to levy taxes within such county to levy the taxes
certified to it as provided in this part 5. It is the duty of all officials charged with the
duty of collecting taxes to collect and enforce such taxes at the time and in the
form and manner and with like interest and penalties as other taxes are collected
and, when collected, to pay the same to the library district or facilities district
ordering its levy and collection. The payment of such collections shall be made
monthly to the treasurer of the library district and paid into the depository thereof
to the credit of the facilities district. All taxes levied under this part 5, together with
interest thereon and penalties for default in payment thereof, and all costs of
collecting the same shall constitute a lien, until paid, on and against the property
taxed, and such lien shall be a lien as for all other general taxes.

Legislative History

Source: L. 2003: Entire part added, p. 2473, � 29, effective August 15.