CHAPTER 11. TAXATION.

§11-13-19. Certificate to clerk of county court of assessment of taxes.

The Tax Commissioner for the more effective collection of the tax may file with the clerk of the county court of any county a certified copy of an assessment of taxes under this article. A certificate so filed shall be recorded in a book provided for the purpose and thereafter shall constitute binding notice of the lien created by this article upon all lands of the taxpayer located in the county as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent under this article the lien of which shall have been recorded the Tax Commissioner shall certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the clerk of the county court of the county where the taxpayer shall have been listed as delinquent. The clerk of the county court shall record the certificate in the book in which releases are recorded, without payment of any additional fee. From the date that such a certificate is admitted to record the land of the taxpayer in the county shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.

Bills Affecting §11-13-19

2003 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: SB23
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB167
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB117
2006 Regular Session: SB520
2007 Regular Session: SB455
2007 Regular Session: SB714
2008 Regular Session: SB117
2010 Regular Session: HB4183
2010 Regular Session: SB345
2012 Regular Session: HB4088
2012 Regular Session: SB208
2013 Regular Session: HB3097
2014 Regular Session: HB3097
2018 Regular Session: HB4205
2018 Regular Session: SB289
2019 Regular Session: HB2726
2019 Regular Session: SB52