(a)
(1) All annual assessments extended and levied under the terms of this subchapter shall be payable at the time ad valorem taxes are payable.
(2) If any annual assessments levied by the board of commissioners under this subchapter are not paid when due, the collector shall not embrace the assessments in the taxes for which the collector shall sell the lands.
(3) The collector shall report delinquent assessments annually to the board of commissioners for informational purposes.
(4) The collector shall add to the amount of the delinquent assessment a penalty of ten percent (10%) and shall collect the delinquent assessment in the same manner as delinquent ad valorem taxes for a period of no less than eighteen (18) months subsequent to October 10 of the year the fee became delinquent.
(b) The board of commissioners shall enforce the collection by proceedings in the circuit court of the county in the manner provided by §§ 14-121-426 -- 14-121-432.
(c)
(1) The collector may retain in reserve up to ten percent (10%) of monthly remittances to a fire protection district for a period of no more than sixty (60) days.
(2) The reserve shall be refunded at the end of the sixty (60) days without interest, and the reserve fund may accompany a dues remittance payment.
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