(1) The body having authority to levy taxes within each county in which the district is situate wholly or in part if it levies taxes to pay expenses or to retire and pay indebtedness incurred by contract other than the issuance of bonds, or both to pay such expenses and to retire and pay such indebtedness, and each county in which a subdistrict is situate wholly or in part if it levies taxes pursuant to sections 37-46-126 (1) and 3746-126.2 to 37-46-126.4, shall levy the taxes provided in this article.
All officials charged with the duty of collecting taxes shall collect such taxes leviedby the district or subdistrict, as the case may be, at the time and in the form and manner and with the interest and penalties as other taxes are collected and, when collected, shall pay the same to the district or subdistrict levying the tax.
The payment of such collection shall be made on or before the tenth day of the nextsucceeding calendar month to the treasurer of the district or subdistrict levying the taxes and paid into the depository thereof to the credit of such district or subdistrict.
All taxes levied under this article, together with interest thereon and penalties fordefault in payment thereof, and all costs of collecting the same shall constitute, until paid, a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of other general ad valorem taxes.
Source: L. 79: Entire section added, p. 1359, § 6, effective May 31.