§40-10-181. "Tax lien" defined.

Latest version.

For purposes of Act 95-408, "tax lien" means the perpetual first priority lien provided by Section 40-1-3 against any parcel of real property representing taxes assessed and levied against the property, together with interest, penalties, and costs applicable by law to the taxes.

(Acts 1995, No. 95-408, p. 864, §3.)

                    
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