18-212. Collection of unpaid taxes in detached territory; use of proceeds.
18-212
18-212. Collection of unpaid taxes in detached territory; use of
proceeds.
The taxes levied and unpaid in said detached territory, delinquent or
otherwise, at the time of such change, shall be transcribed from the books
in the hands of the treasurer of the county to which said territory
formerly belonged, in the manner in which said tax stands upon said books,
together with the warrant attached to said tax book, and pass the same over
to the treasurer of the county to which said territory is attached, taking
his receipt therefor, which transcript, with a duplicate warrant thereto
attached, shall be sufficient authority to authorize said treasurer to
proceed to collect said tax, and shall collect or cause the same to be
collected, and account and be responsible therefor, in the same manner and
to the same extent as now or hereafter provided by law for the collection
of other county or state taxes; and said tax shall be used in that portion
of the county upon which the same was levied, except that raised for state
and county purposes, which shall be paid over by said treasurer to the
county treasurer, from which said territory was detached, from time to
time, as the same is collected.
History: L. 1872, ch. 96, § 11; Feb. 29; R.S. 1923, 18-212.