21-33-57 - Property escaping taxation; collection of tax; sale.
§ 21-33-57. Property escaping taxation; collection of tax; sale.
The property owner affected by any assessment made under Section 21-33-55 shall have thirty (30) days within which to pay the taxes after the approval of assessment. After the expiration of thirty (30) days, if the taxes shall not have been paid, it shall be the duty of the governing authorities of the municipality to designate a time for sale. Except as otherwise provided in Section 27-41-2, the sale shall be made according to the law governing the sale of property for taxes, and lists shall be filed as required by law as in other cases of sales for taxes.
Sources: Codes, 1942, § 3742-27; Laws, 1938, Ex. Sess., ch. 70; Laws, 1950, ch. 492, § 27; Laws, 1993, ch. 540, § 2, eff from and after October 1, 1993.