§ 14-120-404 - Due dates of taxes.
14-120-404. Due dates of taxes.
All such taxes levied and assessed shall be deemed to be due and payable at any time from the third Monday in February to and including October 10 in the year levied and shall be a lien upon and bind the property upon which it is levied and entitled to preference over all demands, executions, encumbrances, or liens from the first Monday in January of the year in which the assessment shall be made. It shall continue until the taxes, together with any penalties which may accumulate thereon, shall be paid. However, as between grantor and grantee, the lien shall not attach until the last date fixed by law for the county clerk to deliver the tax books to the collector in each year.