§ 14-316-302 - Enforcement proceedings generally.
14-316-302. Enforcement proceedings generally.
(a) If the assessments of road improvement districts and road maintenance districts as certified by the county tax collector shall not be paid by the time fixed by law for the payment of county taxes, which for the purpose of this subchapter shall be between the first Monday in January and April 10 of each year, a penalty of twenty-five percent (25%) is attached for the delinquency, and the board of commissioners shall institute proceedings in the chancery court for the county to enforce the collection of the delinquency.
(b) The court shall give judgment against the lands and the real property for the amount of the taxes, the penalty of twenty-five percent (25%), and interest on the taxes and penalty from the expiration of the time for their payment to the collector at the rate of six percent (6%) per annum, and for all costs of the proceeding.
(c) The judgment shall provide for the sale of the delinquent lands for cash by a commissioner of the court after advertisement as set forth in 14-316-303.
(d) The proceedings and judgment shall be in the nature of a proceeding in rem, and it shall be immaterial that the ownership of the lands is incorrectly alleged in the proceedings. The judgment shall be enforced wholly against the lands and not against any other property of the defendant.
(e) All or any part of the delinquent lands or real property within the district may be included in one (1) suit instituted for the collection of the delinquent taxes, penalty, and costs.