Section 14-283-110 - Assessment - Time for payment - Failure to pay(a) All annual benefits extended and levied under the terms of this chapter shall be payable at the time ad valorem taxes are payable, and if any annual benefit assessments levied by the board pursuant to this chapter are not paid when due, the collector shall not embrace the assessments in the taxes for which he shall sell the lands, but he shall report the delinquencies to the board of commissioners of the district. The board shall add to the amount of the annual benefit assessment a penalty of ten percent (10%).(b) The board of commissioners shall enforce the collection by chancery proceedings in the chancery court of the county in the manner provided by §§ 14-121-426 - 14-121-432.(c) The owner of property sold for taxes thereunder shall have the right to redeem it at any time within two (2) years from the time when his lands have been stricken off by the commissioner making the sale.Acts 1979, No. 530, § 12; A.S.A. 1947, § 82-1212.