Betterment assessments authorized under RSA 231:29 shall be committed to the collector of tax with a warrant under the hands and seal of the appropriate governing board requiring him to collect them; and he shall have the same rights, authority and remedies and be subject to the same liabilities in relation thereto as in the collection of taxes.
RSA 231:31
RSA 234:23-d. 1979, 166:1. 1981, 87:1, eff. April 20, 1981.