31-218. Drains or ditches; assessment; payment before entry on tax books allowed.

Any person or persons against whose land any assessment shall have been levied shall in his discretion have the right to pay to the county treasurer the amount of such assessment before the same has been placed upon the tax books of the county clerk.

Source:Laws 1911, c. 142, § 15, p. 473; R.S.1913, § 1788; C.S.1922, § 1735; C.S.1929, § 31-318; R.S.1943, § 31-218.