48-2705. Entry of tax on roll; collection of
taxes and assessments


The tax levied by the board of supervisors shall be computed and entered on the
assessment roll by the county assessor. If the board of supervisors fails to levy the
tax as provided in section 48-2704 the assessor shall do so. The tax, as well as the
assessments provided for under the provisions of section 48-2709, shall be collected at
the same time and in the same manner as other property taxes, and when collected shall be
paid into the county treasury for the use of the district.