It is the duty of the county assessor, when the assessment roll is prepared each year for the extension of the taxes, to extend the municipal tax upon the tax list in the same manner as other taxes are extended, carrying said municipal tax into the general total of all taxes for the year, and to include said municipal taxes in his general warrant to the county treasurer for collection.
Source: L. 75: Entire title R&RE, p. 1127, § 1, effective July 1.
Editor's note: This section is similar to former § 31-20-104 as it existed prior to 1975.