1. Assessments of five hundred dollars or less against any tract of land, and assessments againstlandsowned by the state,county, or city, shall be dueand payable from the date oflevy by the board of supervisors, or in the case of any appeal, from the date of finalconfirmation of the levy by the court. 2. In case ofassessmentson lands owned bythe county, the assessments shall be paid from the county treasury. In case of assessments on lands owned by the state, the assessments shall be paid out of any funds in the state treasury not otherwise appropriated. In case of assessments on lands owned by a city,the assessments shall be paid from any available city fund. §94
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