46. Tax in default is a judgment debt and interest is payable thereon
After September in any year the rates and taxes for that year shall be deemed to be judgment debts due by the persons assessed, as defendants, in favour of the Treasurer, as plaintiff, and shall be payable to the Treasurer together with a further sum, by way of interest, equal to 21/2% of the amount of rates and taxes due, for every period of 3 months or part thereof computing from the first day of June preceding until paid, with costs; and execution for the recovery of the same may be issued on the written application of the Treasurer as hereinafter provided.
(Amended by Act 17 of 1974)