7-14-2735. Lien arising from assessments. (1) All of the lands in each part are subject to a lien for all of the assessments of that part until they have been paid.
     (2) The assessment is a first lien on the land described in the assessment register.

     History: (1)En. Sec. 5-411, Ch. 197, L. 1965; Sec. 32-3111, R.C.M. 1947; (2)En. Sec. 5-417, Ch. 197, L. 1954; Sec. 32-3117, R.C.M. 1947; R.C.M. 1947, 32-3111(4), 32-3117(3); amd. Sec. 23, Ch. 27, Sp. L. November 1993.