40-24-17. Interest and penalties added to special assessments - County treasurer to collect and pay over

40-24-17. Interest and penalties added to special assessments - County treasurer to collect and pay over. The county treasurer shall add to all special assessments the same interest and penalties that are added in the case of general taxes and at the same time. The county treasurer shall collect the interest and penalties with the special assessments and shall pay all such interest and penalties collected over to the city auditor.