15-17-324. Assessment of property sold at tax sale. (1) The assessment of property on which a tax sale certificate has been issued or for which the county is listed as the purchaser as provided in 15-17-214 continues in the same manner as other property is assessed.
     (2) If any assessed taxes are not paid when due, they are delinquent.

     History: En. Sec. 12, Ch. 587, L. 1987.