After the drainage commission makes a special assessment, a certified copy of the order making the assessment, or as much as relates to property within each county, shall be filed with the county treasurer of each county for collection. From the time of filing, the assessments are due and payable. They are perpetual liens upon the respective tracts so assessed against all persons or governments, except this state and the United States. If they are not paid within ten days, they shall bear interest from the date of the order at the Category D rate of interest as established in § 54-3-16 payable annually. The assessments shall be paid to the county treasurer and held in a separate fund, all interest accrued to be credited to the fund, and shall be paid by the county treasurer upon warrants issued by the drainage commission.
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