The provisions of this chapter apply to the collection of the taxes and interest owed on improvements added to the tax roll pursuant to §§ 10-6-145 to 10-6-147, inclusive, and §§ 10-21-31 and 10-21-32.

Source: SL 1989, ch 85 , § 5; SL 2018, ch 63 , § 108; SL 2021, ch 44 , § 44.