§ 31-25-524 — Payment - assessment roll returned

(1) Payment may be made
to the municipal treasurer at any time within thirty days after the final publication
of the assessing ordinance.

(2) At the expiration of said thirty-day period, the municipal treasurer shall
return the local assessment roll to the clerk, therein showing all payments made
with the date of each payment. Said roll shall thereafter be certified by the clerk
under the seal of the municipality and delivered by him to the county treasurer of
the same county with his warrant for the collection of the same. The county
treasurer shall receipt for the same, and all such rolls shall be numbered for
convenient reference.

(3) If the municipal treasurer is directed by ordinance to collect assessment
payments as provided in section 31-25-526 (1), in lieu of the procedure specified in
subsection (2) of this section, the municipal treasurer may keep the assessment
roll, numbered for convenient reference, in such a manner as to best facilitate the
collection and recording of assessment payments.

(4) All special assessments for local improvements authorized in section 31-25-502 (2) may be due and payable at such alternate time or times as set forth in
the assessing ordinance.

Legislative History

Source: L. 75: Entire title R&RE, p. 1197, � 1, effective July 1. L. 86: Entitle section amended, p. 1049, � 9, effective July 1. L. 90: (1) amended, p. 1474, � 9, effective October 1. L. 2008: (4) added, p. 1304, � 29, effective May 27.