§2160. Tax lien certificate; effect on other statutory impositions

             The issuance of a tax lien certificate for the delinquent obligation due on a property shall not affect, invalidate, or extinguish the claim of another political subdivision for the statutory impositions due on the property that were not included in the auction price.

            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.