59-2-321 - Extension of taxes on assessment book.
59-2-321. Extension of taxes on assessment book.
(1) The property taxes of each city, town, school, and special taxing district shall beextended on the assessment book by the county auditor at the rate certified by the governing bodyof the city, town, school, and special taxing district at the time the state and county taxes areextended.
(2) The whole tax shall be carried into a column of aggregates, and shall be collected bythe county treasurer at the time and in the manner provided by law for collecting state and countytaxes.
Amended by Chapter 271, 1995 General Session