Are interest and penalties also added to special assessments?

The county treasurer shall add to all special assessments the same interest and penalties that are added in the case of general taxes and at the same time. (NDCC 40-24-17)

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1. What happens when the county treasurer receives a partial payment of taxes on a lot on which special assessments are also due?
2. Who receives the interest and penalties collected on special assessments?
3. Are interest and penalties also added to special assessments?