§ 41-3-777 — Duties of city and county taxing officials

It shall be the duty of the officer or body having authority to
levy taxes within each county, city and county, or town, to levy
the taxes and special assessments as provided in this act and it
shall be the duty of all county, or city and county officials,
charged with the duty of collecting taxes, to collect such taxes
and special assessments in the time, form and manner and with
like interest and penalties as county or city and county taxes
are collected and when collected to pay the same to the
district, ordering its levy and/or collection, and the payment
of such collections shall be made through the secretary of the
district and paid into the depository thereof to the credit of
the district. All taxes and assessments made under this act
together with all interest thereon and penalties for default in
payment thereof, and all costs in collection of the same, shall,
until paid, constitute a perpetual lien on a parity with the tax
lien of general, state, county, city, town or school taxes and
no sale of such property to enforce any general, state, county,
city, town or school tax or other liens shall extinguish the
perpetual lien of such taxes and assessments.