(1) The county treasurer or the municipal treasurer pursuant to section 31-25-526 shall receive payment of all assessments appearing upon the assessment roll with interest.(2) In case of default in the payment of any installment of principal or interest on assessed property when due: (a) The municipal treasurer, if collecting assessment payments pursuant to section 31-25-526, shall certify to the county treasurer the whole amount of the unpaid assessments; and(b) The county treasurer shall advertise and sell all property concerning which such default is suffered for the payment of the whole of the unpaid assessments thereon, plus penalties and costs of collection.(3) Said advertisements and sales shall be made at the same times, in the same manner, under all the same conditions and penalties, and with the same effect as provided by general law for sales of real estate in default of payment of the general property tax.L. 75: Entire title R&RE, p. 1198, § 1, effective July 1. L. 86: Entire section amended, p. 1049, § 10, effective July 1.(1) This section is similar to former § 31-25-521 as it existed prior to 1975.(2) This section was originally numbered as § 31-25-530 in House Bill

re section amended, p. 1049, § 10, effective July 1.(1) This section is similar to former § 31-25-521 as it existed prior to 1975.(2) This section was originally numbered as § 31-25-530 in House Bill 75-1089 but was renumbered on revision in 1977 for ease of location. For the sale of tax liens, see article 11 of title 39.