Unless otherwise provided by said order, such assessment shall be payable at once; and from the time of the entry of said order, assessments for cost of construction and interest thereon, shall be a lien upon the lands assessed until paid. Any owner of land, or any corporation assessed for cost of construction, may at any time within thirty days after the confirmation of said report, pay into court, the amount of the assessment against his land or any tract thereof, or against any such corporation. Said payment shall relieve said lands from the lien of said assessment, and said corporation from all liability on said assessment.
History: Laws 1912, ch. 84, § 53; Code 1915, § 1929; C.S. 1929, § 40-159; 1941 Comp., § 77-1915; 1953 Comp., § 75-20-15.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
Complaining parties must avail themselves of statutory proceedings. See same catchline in notes to 73-7-1 NMSA 1978.
No tax receipt until drainage assessment paid. — While it is permissible to allow taxpayer to pay state and county taxes without paying water or drainage tax, treasurer may not give a tax receipt until the latter assessments have been paid. 1926 Op. Att'y Gen. No. 26-3884.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 28 C.J.S. Drains § 116; 94 C.J.S. Waters §§ 333, 343.