As between a vendor and vendee of real property, unless the purchase contract otherwise provides, the installment of all special assessments for local improvements which are required to be certified and returned to the county auditor in each year become a lien upon the real property upon which they are assessed from and after the first day of December in that year.
61-24.8-28. Irrigation special assessments extended over a period of not more than thirty years. Special assessments for the payment of the cost of constructing any irrigation works are payable in equal annual amounts, or in such annual amounts as will permit the annual increase in payment of principal to approximate the annual decrease in the interest on amounts remaining unpaid, extending over a period of not exceeding thirty years as the board may fix by resolution.
61-24.8-29. Payments in full of assessments - Payments to county treasurer or district treasurer - Receipts. The owner of any property against which an assessment has been made under this chapter for the cost of any improvement may pay in full or in part the amount remaining unpaid and the
unpaid accumulated interest. The payment in full discharges the lien of the assessment upon that property. The payment may be made to the county treasurer upon all installments of the assessments which have been certified to the county auditor, and may be made to the district treasurer upon all portions of the assessment which have not been certified. Any person desiring to pay any portion of the assessment to the district treasurer shall obtain from the district treasurer a certificate of the amount due upon the assessment which has not been certified to the county auditor and shall present the certificate to the district treasurer. The district treasurer shall receive and collect that amount and issue a receipt to the person paying the assessment. The district treasurer shall note upon the treasurer's records the payment of the assessment.