§ 156-110. Authority to collect arrears.
§ 156‑110. Authority to collect arrears.
If any sheriff or tax collector was authorized to collect drainageassessments in any year prior to 1917, and failed to collect any part of suchdrainage assessments, and is now out of office, or is still holding the officeof sheriff or tax collector, then and in such event such sheriff or taxcollector, regardless of the expiration of his term of office, is herebyauthorized and directed to proceed to the collection of such unpaid drainageassessments, and in default of payment being made, he is further authorized tomake sales of such lands as may be in default at the times and in the mannerauthorized by law during the year 1917, 1918 or 1919. (1917, c. 152, s. 9; C.S., s. 5366.)