If the said assessment is not paid to the Finance Officer on or before August 20 in any year, the town shall cause a statement of the same to be transmitted with the town taxes levied for the year to the County Auditor on or before September 1 in each year; and said Auditor shall insert the same with the other taxes in the duplicate statement of taxes annually transmitted by him or her to the County Treasurer for collection and payment thereon enforced within and in like manner as town, county, and state taxes are collected and payment thereon enforced.
(2008 Code, § 4.10.6)