Section 40-21-28
Entry and collection of local taxes.
The said property shall thereupon be entered by the county tax assessor and the local authorities of such city or town for taxation in like manner as other property and shall be taxed, and the taxes thereon shall be collected as in the case of other property.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §169.)