§ 21-379. Time of sale of delinquent lands
The sale of the lands for failure to pay such assessments shall be made at the courthouse door of the county in which the lands are situated, between the hours of 10:00 in the forenoon and 4:00 in the afternoon of the first Monday in February of each year. If for any necessary cause the […]
§ 21-380. Redemption of delinquent lands sold
The existing general tax law in force when sales are made for delinquent assessments shall have application in redeeming lands so sold. Code 1919, § 1771; 1926, p. 621; 1936, p. 1036.
§ 21-381. Sufficiency of bids at delinquent sales
No bid at any sale shall be received unless sufficient in amount to discharge all the drainage assessments and other charges due by the delinquent lands or owner thereof, together with all costs and expenses of sale. If no sufficient bid be received, the board of viewers shall be deemed the purchaser at a sum […]
§ 21-382. Rights of board of viewers at sale
The board of viewers shall be in like position and have the same rights and be subject to the same duties as the purchaser of lands at any tax sale under the general law. Code 1919, § 1771; 1926, p. 621; 1936, p. 1036; 1954, c. 642.
§ 21-383. Who may redeem
The owner of the lands so sold or any person having an estate therein or having a lien thereon may redeem the same in the manner provided by law; and if the board of viewers shall have been the purchaser of the lands, the amount paid in redemption shall include the sum bid therefor plus […]
§ 21-384. Board of viewers to pay treasurer
When the period of redemption has expired the board of viewers shall pay to the treasurer or treasurers of the county or counties in which the lands lie the balance of the amount representing its bid at the sale of the lands and any accumulated assessments on the lands, before it or its assigns shall […]
§ 21-375. When assessment due and payable; when delinquent
The assessments shall be due and payable on the first Monday in September in each year, and if the same shall not be paid in full by the thirty-first day of December following, they shall be delinquent and shall be entered as such by the treasurer of the county in which the lands whereon the […]
§ 21-376. Interest from delinquency; penalty
From the date of delinquency of any assessment it shall bear interest at the legal rate, and a penalty of five per centum of the assessment shall be added thereto. Code 1919, § 1771; 1924, p. 712; 1926, p. 620; 1936, p. 1035.
§ 21-377. Notice of sale of delinquent land
If any assessment is delinquent for more than a year, the treasurer of the county within which the land assessed lies shall, after the expiration of such year, proceed to sell the land by having notice of such intended sale served on the record owner of the land, if he is a resident of this […]
§ 21-378. Place of sale when land lies in more than one county
If the land upon which assessments are delinquent lies in more than one county, the treasurer of each county shall sell the portion lying therein. Code 1919, § 1771; 1924, p. 712; 1926, p. 621; 1936, p. 1035.