§ 41-10-117 — Duty of county officials to levy and collect tax; monthly payment of collections to treasurer of district; taxes to constitute perpetual lien; lien to be on parity with general tax lien

It shall be the duty of the body having authority to levy taxes
within each county to levy the taxes provided in this act. It
shall be the duty of all officials charged with the duty of
assessing property and collecting taxes to assess property and
to collect such taxes at the time and in the form and manner
with like interest and penalties as property is assessed and
other taxes are collected and when collected to pay the same to
the district ordering its levy and collection. The payment of
such collections shall be made monthly to the treasurer of the
district and paid into the depository thereof to the credit of
the district. For any district the area of which is in more than
one (1) county, the officials of each county shall perform said
duties for the area and property therein. All taxes levied under
this act, 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.