106. Where default is made in the payment of the whole or any part of any assessment, supplementary assessment, or special assessment, the Commission may render a decision declaring that the assessment was made and determining the amount remaining unpaid on account of it and giving the name and address of the person by whom it was payable. Such decision shall be executory after being homologated in conformity with the provisions of section 70.
R. S. 1964, c. 159, s. 100.