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311.18 Assessment delinquent---interest.

The assessed taxes shall become delinquent from October 1 after their maturity unless the last day of September is a Saturday or Sunday, in which case the taxes become delinquent from the following Tuesday, shall bear the same interest, and be attended with the same rights and remedies for collection, as ordinary taxes.

Section History: Early form

[C24, § 4710; C27, 31, 35, § 4753-a3; C39, § 4753.03; C46, § 311.13; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 311.18]

Section History: Recent form

92 Acts, ch 1016, § 3


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