§ 31-25-531 — Sale of property for nonpayment

(1) The county treasurer or the
municipal treasurer pursuant to section 31-25-526 shall receive payment of all
assessments appearing upon the assessment roll with interest.

(2) In case of default in the payment of any installment of principal or
interest on assessed property when due:

(a) The municipal treasurer, if collecting assessment payments pursuant to
section 31-25-526, shall certify to the county treasurer the whole amount of the
unpaid assessments; and

(b) The county treasurer shall advertise and sell all property concerning
which such default is suffered for the payment of the whole of the unpaid
assessments thereon, plus penalties and costs of collection.

(3) Said advertisements and sales shall be made at the same times, in the
same manner, under all the same conditions and penalties, and with the same
effect as provided by general law for sales of real estate in default of payment of
the general property tax.

Legislative History

Source: L. 75: Entire title R&RE, p. 1198, � 1, effective July 1. L. 86: Entire section amended, p. 1049, � 10, effective July 1.