99.28 - CERTIFICATION AND PAYMENT OF TAX.
99.28 CERTIFICATION AND PAYMENT OF TAX.
The clerk of said court shall make and certify a return of the
imposition of said tax forthwith to the county auditor, who shall
enter the same as a tax upon the property, and against the persons
upon which or whom the lien was imposed, as and when the other taxes
are entered, and the same shall be and remain a lien on the land upon
which such lien was imposed until fully paid. Any such lien imposed
while the tax books are in the hands of the auditor shall be
immediately entered therein. The payment of said tax shall not
relieve the persons or property from any other penalties provided by
law. Section History: Early Form
[SS15, § 4944-h8; C24, 27, 31, 35, 39, § 1614; C46, 50, 54,
58, 62, 66, 71, 73, 75, 77, 79, 81, § 99.28]
Referred to in § 331.512, 602.8102(24)