§ 27-41-11. Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.
It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.
Sources: Codes, 1942, § 9896; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 5, eff from and after January 1, 1996.
§ 27-41-11. Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.
It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.
Sources: Codes, 1942, § 9896; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 5, eff from and after January 1, 1996.
§ 27-41-11. Enforcement of payment of taxes; liability of person assessed for fees, penalties, costs, and interest on taxes due.
It shall be the duty of every person assessed with state, county, school, road, levee and other taxing district and municipal ad valorem taxes to pay all such taxes to the tax collector on or before the due dates fixed and prescribed in Section 27-41-1 hereof, and if not paid, it shall be the duty of the tax collector to enforce payment thereof as hereinafter provided. If any person fails or neglects to pay the taxes levied and assessed against him as provided in this chapter on or before the due date fixed in Section 27-41-1 of this chapter, he shall be required to pay, in addition to the amount of taxes then due, all other fees, penalties and costs prescribed by law for failure to pay taxes when due, and in addition to the interest prescribed in Section 27-41-9 of this chapter.
Sources: Codes, 1942, § 9896; Laws, 1934, ch. 188; Laws, 1995, ch. 468, § 5, eff from and after January 1, 1996.
