§ 21-138. Lien of assessments; collection; sale of land.
Latest version.
The assessment shall constitute a lien upon the property assessed from the date of
the passage of the resolution ordering the improvement, and be collectible in the
same manner as liens for taxes and with the same attorney's fee, interest and penalties
for default in payment, and under the same provisions as to sale and forfeiture, as
apply to general county taxes. Collection of such assessments with such interest and
penalties and with a reasonable solicitor's fee may also be made by the county by
proceedings in a court of equity to foreclose the lien of the assessments as a lien
for mortgages or may be foreclosed under the laws of the state, and it shall be lawful
to join in any bill for foreclosure any one (1) or more lots or parcels of land, by
whomsoever owned, if assessed for the same improvement; provided that failure to pay
any installment of principal or interest of any assessment when such installment shall
become due shall, without notice or other proceedings, cause all installments of principal
remaining unpaid to be forthwith due and payable with interest due thereon at date
of default and further interest as herein provided; but prior to sale the property
may be redeemed by paying the amount owing due to the default.
