311.18  Assessment delinquent--interest.

The assessed taxes shall become delinquent from October 1 after their maturity including those instances when the last day of September is a Saturday or Sunday, 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; 98 Acts, ch 1107, §5


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