GroundRules
71-3-1506: Tax deficiency lien.
Where this section sits in the code
- TITLE 71. MORTGAGES, PLEDGES, AND LIENS
- CHAPTER 3. LIENS
- Part 15. Miscellaneous Liens
A municipality has a lien for tax deficiency payments as described in a properly filed agreement for tax deficiency payment pursuant to 7-15-4294. The lien has the same priority as a lien for general property taxes. Lien proceeds must be disbursed pursuant to 7-15-4286(2)(a).
Collected 2026-09-14T04:58:56Z. Source file · JSON