SUBPART B. IMMOVABLE PROPERTY

§2151. Transfer after tax roll delivered

NOTE: §2151 eff. until Jan. 1, 2026. See Acts 2024, No. 409 and Acts 2025, No. 411.

            A sale, pledge, mortgage, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the taxes assessed on the property or the sale of the property to enforce collection of delinquent taxes.

NOTE: §2151 eff. Jan. 1, 2026. See Acts 2024, No. 409, and Acts 2025, No. 411.

            A sale, pledge, mortgage, lien, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the statutory impositions assessed on the property or any tax lien that remains outstanding on the property.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.