§ 22-56. Collection of delinquent payments of assessments.

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If the owners of any abutting property shall fail to pay to the town clerk the amount assessed against him for the construction of curbs, gutters or sidewalks within 30 days from the time the assessment is made, the town clerk shall certify the same to the county treasurer, who shall place the same upon the tax list for the current year and collect the same in the same manner as other taxes, with ten percent penalty thereon to defray the cost of collection. Such assessments shall be and remain a lien upon such lots or parcels of land until paid by the owner.

(Code 1987, § 14-2-6)

                    
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