Levy of Assessments — Collected as Other Taxes — Paid Out on County Warrant
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The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 54-12-204, and shall be collected in the same manner as taxes for county purposes, except as specifically provided in this part.
The funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement, and on the order or warrant of the county mayor.