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Created: 2022-07-19 16:12:33 [EST] <br />(Supp. No. 20, Update 2) <br />Page 29 of 29 <br />and such special assessment shall at the time of certifying taxes to the county auditor be certified for <br />collection as other special assessments are certified and collected. <br />(Code 1984, § 6.09(3)—(5)) <br />32