§ 54-12-411. Assessments Become Liens Upon Land
The assessments provided for by this chapter, when made and levied, shall be and become valid liens upon lands.
§ 54-12-412. Bill in Chancery to Sell Land for Collection of Delinquent Assessments
When assessments have been due and delinquent for sixty (60) days, bills may be filed in the chancery court of the county, or chancery district in which the lands lie, upon which the assessments are due and delinquent, for the collection of the assessments, out of the lands by a sale of the lands in […]
§ 54-12-413. Bill Filed in Name of County Against Landowners — All Delinquents May Be Made Defendants to Same Bill
The bills in chancery shall be filed in the name of the county in which the lands are situated for the use of the improvement district for the benefit of which the assessments were made, and against the owners, if known, and if unknown, against them to the bill. The owners of all the lands […]
§ 54-12-414. Trustee to Furnish Certified List of Delinquent Lands and Names of Owners, Which Is Prima Facie Proof Authorizing a Decree
When it is desired by the board of directors or other interested party entitled to sue, to file the bill, the county trustee, upon request, shall make out a statement or list, showing all the lands upon which assessments are delinquent and the names of the owners of the lands, as appear upon the road […]
§ 54-12-415. Suits Proceeded With as Other Suits in Chancery, Except Separate Hearing and Decree as to Any One Defendant
The suits in chancery shall be proceeded with as other suits are in that court, except that the court may hear the case as to any one (1) or more of the defendants, whether ready to be heard as to other defendants or not, and proceed to sale and final decree as to any one […]
§ 54-12-416. Public Taxes to Be Paid Before the Delinquent Assessments
When a sale is ordered in the suit, and is made and reported, the clerk and master of the court, so making the sale, shall report what public taxes are a lien upon any tract so sold in favor of the state, county, or any municipality, and the court shall see that this is done, […]
§ 54-12-417. Divestiture and Vestiture of Title Subject to Other Unpaid Assessments — Writ of Possession
Upon confirmation of the sale by the chancery court, it shall divest title out of the owner and vest it in the purchaser and award a writ of possession, if asked for; but where title is so vested in a purchaser, the land so purchased shall still be subject in the hands of the purchaser, […]
§ 54-12-401. Collection of Assessments by County Trustee — Kept as a Separate Fund — Collection by Bill in Chancery — Personalty Not to Be Distrained for Such Assessment
Assessments provided for by this chapter shall be collected by the county trustee as county taxes are collected, except as provided otherwise in this part, and the funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement on the order or warrant of […]
§ 54-12-402. Amount Fixed for Annual Levy — County Bonds Issued — Cost Exceeding Estimate, New Apportionment of Assessment and Levy and Other Bonds
If the county legislative body determines that the estimated cost of drainage of the district or road improvement district is greater than should be levied in a single year upon the lands benefited, the county legislative body may fix the amount that should be levied and collected each year, and may issue road improvement bonds […]
§ 54-12-403. Payment in Full Amount of Benefit Assessed Against Land Before Bonds Are Issued
Any property owner may pay the full amount of the benefit assessed against the owner’s property before the bonds are issued and receive a receipt in full for the payment. The payment shall be made to the county trustee, and it shall be the duty of the county clerk to certify to the trustee the […]