Section 14-320-112 - Collection of taxes - Delinquency(a) The amount of taxes provided for in this chapter shall be annually extended upon the tax books of the county by the county clerk. The tax shall be collected by the collector of the county along with other taxes. For his services in making the collection, the collector shall receive the same compensation he now receives or may hereafter receive, as fixed by law, for the collection of state and county taxes. The taxes so collected shall be paid over by the collector to the board of commissioners of the district at the same time as he is required to make settlement with the county treasurer for general taxes.(b) All taxes levied under the terms of this chapter shall be payable at the same time and in the same manner as state and county taxes. If any taxes levied by the circuit court in pursuance to this chapter are not paid as aforesaid, the collector shall certify the delinquents, together with a penalty of twenty-five percent (25%), to the clerk of the chancery court in the same manner as provided by §§ 14-86-1101, 14-86-1102, and 14-86-1104 - 14-86-1106 and acts amendatory thereto.(c) The board of commissioners shall enforce the collection of delinquent tax, penalty, and costs by chancery proceedings in a court of the county in which the lands are situated in accordance with the same procedure as now prescribed for the foreclosure of delinquent taxes due drainage districts as set forth in §§ 14-121-426 - 14-121-432.Acts 1951, No. 381, § 11; A.S.A. 1947, § 76-2011.