§ 24-3-14 - Collection of assessments for benefits – Lien.
SECTION 24-3-14
§ 24-3-14 Collection of assessments forbenefits – Lien. – The amount of benefit apportioned and assessed to the owners of real estate bythe commissioners in their report, confirmed as aforesaid, and required by thereport to be paid by the respective owners, shall be added to the taxesassessed against the real estate and the owners thereof by the assessors oftaxes at the next or any subsequent annual assessment of taxes after theconfirmation of the report, and shall be and remain a lien upon the realestates from and after the confirmation until it is paid, and shall becollected at the same time and in the same manner as the other taxes assessedagainst the real estate and the owners thereof; except in cases where theestates are owned by nonresidents in the state, or minors, in which case oneyear in addition shall be allowed.