61-35-79. Extension of special assessments on tax lists - Collection - Payment over to district

61-35-79. Extension of special assessments on tax lists - Collection - Payment over to district. The county auditor shall extend the special assessments upon the tax lists of the district for the current year and the assessments with interest and penalties must be collected as general taxes are collected and paid over to the district treasurer and shall be placed by the district treasurer in the respective funds for which they were collected.