§ 32-1-1202 — County officers to levy and collect - lien

It is the duty of the
body having authority to levy taxes within each county to levy the taxes provided by
section 32-1-1201 (1) and (2). It is the duty of all officials charged with the duty of
collecting taxes to collect 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 special district ordering the levy and collection. The payment of
such collections shall be made monthly to the treasurer of the special district or
paid into the depository thereof to the credit of the special district. All taxes levied
under this part 12, together with interest thereon and penalties for default in
payment thereof, and all costs of collecting the same shall constitute, until paid, a
perpetual lien on and against the property taxed, and such lien shall be on a parity
with the tax lien of other general taxes.

Legislative History

Source: L. 81: Entire article R&RE, p. 1608, � 1, effective July 1.