Section 321.270 - Duty to levy and collect taxes - delinquent taxes constitute a lien1. The body having authority to levy taxes within each county in which all or part of a district lies shall levy the taxes provided in this chapter, and all officials charged with the duty of collecting taxes in each such county shall collect such taxes at the time and in the manner and with like interest and penalties as other taxes are collected. When collected such taxes shall be paid to the district ordering the levy and collection, or entitled to the same, and the payment of such collections shall be made monthly to the treasurer of the district and paid into the depositary thereof to the credit of the district. All funds received by the district shall be deposited in a depositary and secured in the manner provided by law for the deposit of county funds.2. All taxes levied under the provisions of this chapter, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same, shall, until paid, constitute a lien on and against the property taxed, and such lien shall be on a parity with the tax lien of general taxes, and no sale of such property to enforce any general tax or other lien shall extinguish the lien of district taxes.L. 1947 V. I p. 432 § 28, A.L. 1955 p. 756, A.L. 1969 H.B. 322, A.L. 1978 S.B. 628