40-24-14. Extension of special assessments on tax lists - Collection - Payment over to municipality

40-24-14. Extension of special assessments on tax lists - Collection - Payment over to municipality. The county auditor shall extend the special assessments upon the tax lists of the municipality for the current year, and such assessments with interest and penalties shall be collected as general taxes are collected and paid over to the city auditor and shall be placed by the city auditor in the respective funds for which they were collected.