§ 15-6-419 — Assessments; foreclosure action for delinquency

Any city or town may proceed with the collection or enforcement
of any delinquent assessment or delinquent installment in an
action brought in its own name in the district court in the
county in which the city or town is located. It is not
necessary to bring a separate suit for each piece or parcel of
property delinquent, but all or any part of the property
delinquent under any single assessment roll or assessment
district may be proceeded against in the same action. Any of
the owners or persons interested in any of the property may be
joined as parties defendant in the action to foreclose, and any
liens for delinquent assessments or installments may be
foreclosed in the proceeding. The proceeding shall be tried
before the court without a jury. In any such proceeding, it is
sufficient to allege the passage of the ordinance providing for
the improvement, the making of the improvement, the levying of
the improvement assessment, the confirmation thereof, the date
of delinquency of the assessment or installment and that the
assessment was not paid prior to the delinquency or at all. The
assessment roll and confirmatory order or authenticated copies
are prima facie evidence of the regularity and legality of the
proceedings connected therewith, and the burden of proof is upon
the defendants. In any action where the owners or parties
interested in any particular lot, tract or parcel of land or
other property included in the suit suffer a default, the court
may enter judgment of foreclosure and sale as to those parties
and property and order execution thereon, and the action may
proceed as to the remaining defendants and property. The
judgment of the court shall specify separately the amount of the
assessment or installment, with interest, penalty and costs,
chargeable to the several lots, tracts and parcels of land and
other property in the proceedings. The judgment has the effect
of a separate judgment, and any appeal shall not invalidate or
delay it except as to the property which is the subject of the
appeal. In entering judgment the court shall decree that such
lots, tracts or parcels of land or other property be sold to
enforce the judgment and execution shall issue for the
enforcement of the decree. Judgment may be entered as to any
one (1) or more lots, tracts or parcels of land or other
property involved, and the court may retain jurisdiction of the
case as to the balance. All proceedings supplemental to
judgment, including appeal, order of sale, period of redemption,
sale and the issuance of deed shall be conducted in accordance
with the law relating to property sold upon foreclosure of real
estate mortgages.