Section 54-12-214 - Levy of assessments - Collected as other taxes - Paid out on county warrant(a) The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 54-12-204, and shall be collected in the same manner as taxes for county purposes, except as specifically provided in this part.(b) The funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement, and on the order or warrant of the county mayor.Acts 1919, ch. 193, § 54; Shan. Supp., § 1682a68; Code 1932, § 2882; modified; T.C.A. (orig. ed.), § 54-1414; impl. am. Acts 1978, ch. 934, §§ 16, 36; Acts 2003 ch. 90, § 2.