99.28  CERTIFICATION AND PAYMENT OF TAX.
 The clerk of said court shall make and certify a return of the
 imposition of said tax forthwith to the county auditor, who shall
 enter the same as a tax upon the property, and against the persons
 upon which or whom the lien was imposed, as and when the other taxes
 are entered, and the same shall be and remain a lien on the land upon
 which such lien was imposed until fully paid.  Any such lien imposed
 while the tax books are in the hands of the auditor shall be
 immediately entered therein.  The payment of said tax shall not
 relieve the persons or property from any other penalties provided by
 law.
         Section History: Early Form

 [SS15, § 4944-h8; C24, 27, 31, 35, 39, § 1614; C46, 50, 54,
 58, 62, 66, 71, 73, 75, 77, 79, 81, § 99.28]
 Referred to in § 331.512, 602.8102(24)