21-375 - When assessment due and payable; when delinquent.
§ 21-375. When assessment due and payable; when delinquent.
The assessments shall be due and payable on the first Monday in September ineach year, and if the same shall not be paid in full by the thirty-first dayof December following, they shall be delinquent and shall be entered as suchby the treasurer of the county in which the lands whereon the assessments aredelinquent are located, on his copy of the assessment rolls, which entryshall be notice of the lien of any such delinquent assessment to the sameextent as the entry of lands in the delinquent tax books is notice of thelien thereon.
(Code 1919, § 1771; 1920, p. 611; 1924, p. 712; 1926, p. 620; 1936, p. 1035.)