Section 31-25-524 - Payment - assessment roll returned(1) Payment may be made to the municipal treasurer at any time within thirty days after the final publication of the assessing ordinance.(2) At the expiration of said thirty-day period, the municipal treasurer shall return the local assessment roll to the clerk, therein showing all payments made with the date of each payment. Said roll shall thereafter be certified by the clerk under the seal of the municipality and delivered by him to the county treasurer of the same county with his warrant for the collection of the same. The county treasurer shall receipt for the same, and all such rolls shall be numbered for convenient reference.(3) If the municipal treasurer is directed by ordinance to collect assessment payments as provided in section 31-25-526(1), in lieu of the procedure specified in subsection (2) of this section, the municipal treasurer may keep the assessment roll, numbered for convenient reference, in such a manner as to best facilitate the collection and recording of assessment payments.(4) All special assessments for local improvements authorized in section 31-25-502(2) may be due and payable at such alternate time or times as set forth in the assessing ordinance.L. 75: Entire title R&RE, p. 1197, § 1, effective July 1. L. 86: Entitle section amended, p. 1049, § 9, effective July 1. L. 90: (1) amended, p. 1474, § 9, effective October 1. L. 2008: (4) added, p. 1304, § 29, effective May 27.(1) This section is similar to former § 31-25-520 as it existed prior to 1975.
(2) This section was originally numbered as § 31-25-523 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location.