Section 539.683 - Collection of assessments: Procedure; duties of county and district officers1. An assessment roll shall be made up for the lands in each county in which the district is situated, and the secretary of the board of directors shall forthwith certify a duplicate of the same not later than May 15 of each year to the county auditor, or county auditors, as the case may be, who shall adopt the assessment roll in its entirety without alteration or change as a part or unit of the tax rolls of the county or counties.2. The county treasurer shall separately itemize the items of such assessment roll on the statement of state and county taxes.3. The assessments when levied and enrolled shall become due and delinquent at the same time and be subject to the same penalties and shall be collected by the same officers and in the same manner as state and county taxes.4. The county auditor, district attorney, county clerk and county treasurer shall do and perform all acts necessary to accomplish the collection of the same with penalties, the sale for delinquency, the redemption of the lands involved, and the remittance of all proceeds to the district treasurer.5. The secretary of the board of directors, at the time of delivering the duplicate assessment roll of the district to each county auditor, shall attach thereto, in some suitable form, a recapitulation list showing the name or names of each person, corporation or association listed in the assessment roll and the amount of money assessed and to be collected by the county treasurer or tax collector, which recapitulation list shall be delivered by the county auditor to the county treasurer with the duplicate assessment roll. The county treasurer shall insert after each name, in proper columns provided for that purpose in the duplicate assessment roll and in the recapitulation list, the amount paid by each person, or persons, corporation or association appearing on the assessment roll, or by stamping the word "Paid" after each sum, if the assessment is paid in full.6. The recapitulation list shall be redelivered by the county treasurer to the district treasurer, together with the full amount of moneys collected, not later than the 15th day of the month upon which each installment of taxes becomes due and delinquent, and for the purpose of enabling the county treasurer to redeliver to the district treasurer the recapitulation list after each installment of taxes becomes due and reporting thereon the collection of taxes made by him or her not theretofore reported, the district treasurer shall, before each installment of taxes becomes due, redeliver to the county treasurer the recapitulation list.7. The county treasurer, prior to the time of redelivery of the recapitulation list and report to the district treasurer, shall, in each instance, report to the county auditor the amount of money which the county treasurer has collected for and on behalf of the district since the last report, and thereupon the county auditor shall draw his or her warrant for the same, placing the same in the hands of the county treasurer, who is authorized to pay the moneys to the district treasurer at the time of delivering the recapitulation list and report.29:64:1919; A 1927, 309; 1933, 271; 1935, 135; 1954, 2029:64:1919; A 1927, 309; 1933, 271; 1935, 135; 1954, 20