7-14-2744. Mode of payment of assessment -- immediate payment. (1) If immediate payment is chosen, the board shall deliver the assessment register to the county clerk as soon as it has been proved and certified. The clerk shall file a duplicate in the clerk's office and immediately deliver the other to the treasurer.
     (2) The treasurer shall publish a notice for 2 consecutive weeks in the newspapers in which the notice for bids was advertised and shall mail a copy of the notice to the owners of the land assessed, when the name and post-office address of the owner are known.
     (3) Failure to mail notice is not fatal to the assessment when it has been published.
     (4) The notice must state the following:
     (a) The assessment register has been certified to the treasurer for collection.
     (b) Unless payment is made within 30 days from the date of the notice, the payment will become delinquent and bears interest at the rate of 10% per annum.
     (c) If the assessment is not paid before it becomes delinquent, a penalty of 5% must be added, as well as the interest on the annual tax roll for the current year.
     (d) The interest and penalty must be collected together with the additional charges as are authorized to be charged and collected on other delinquent taxes.
     (e) The land assessed must be sold for the amount of the assessment with interest, penalty, and costs, in the manner and with the same authority as lands are sold for general taxes.

     History: (1) thru (3)En. Sec. 5-419, Ch. 197, L. 1965; Sec. 32-3119, R.C.M. 1947; (4)En. Sec. 5-420, Ch. 197, L. 1965; Sec. 32-3120, R.C.M. 1947; R.C.M. 1947, 32-3119, 32-3120; amd. Sec. 29, Ch. 27, Sp. L. November 1993.