468.55  Assessments--maturity and collection.

All drainage or levee tax assessments become due and payable with the first half of ordinary taxes, and shall be collected in the same manner with the same interest for delinquency and the same manner of enforcing collection by tax sales. As an alternative, the certifying authority may request that the annual installment be payable in two equal payments, one-half with the September payment of ordinary taxes and one-half payable with the March payment of ordinary taxes.

Section History: Early form

  [S13, § 1989-a26; C24, 27, 31, 35, 39, § 7482; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 455.62]

Section History: Recent form

  89 Acts, ch 126, § 2

  CS89, § 468.55

  92 Acts, ch 1016, § 36; 92 Acts, ch 1177, §1

Footnotes

  Collection of taxes, chapter 445


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