80-2-225. Real estate lien -- creation. The tax levies are chargeable to the lands of each taxpayer who elects to become subject to this part and must be entered in the property tax record and collected by the officers charged with such duties in the manner and form as are other property taxes. If the levies are not paid, they are a lien on the lands against which they are levied in the same manner as are other property taxes.

     History: En. Sec. 2, Ch. 169, L. 1917; amd. Sec. 1, Ch. 34, L. 1919; amd. Sec. 2, Ch. 141, L. 1921; re-en. Sec. 351, R.C.M. 1921; amd. Sec. 4, Ch. 40, L. 1923; amd. Sec. 1, Ch. 54, L. 1931; re-en. Sec. 351, R.C.M. 1935; amd. Sec. 2, Ch. 33, L. 1949; amd. Sec. 2, Ch. 200, L. 1953; amd. Sec. 59, Ch. 391, L. 1973; amd. Sec. 2, Ch. 154, L. 1975; amd. Sec. 32, Ch. 13, L. 1977; R.C.M. 1947, 82-1506(part); amd. Sec. 148, Ch. 27, Sp. L. November 1993.