40-54-06. City auditor to deliver duplicate assessment rolls - Collection of assessments

40-54-06. City auditor to deliver duplicate assessment rolls - Collection of assessments. On or before the first day of September of each year, the city auditor shall deliver to the county auditor a duplicate of all assessment rolls containing assessments made under the provisions of this chapter, and the county auditor shall extend the assessments in the proper column against the property assessed. Such assessments shall be collected and the payment thereof enforced as county and state taxes are collected and enforced and such assessments shall constitute a lien against the property designated in the same manner and to the same extent as other special assessments. When collected, the assessments shall be paid over by the county treasurer to the city auditor in the same manner as other taxes.