§40-10-190. Lost or destroyed tax lien certificate.  


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  • When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collector attesting to the loss of the certificate. Upon presentation of the notarized affidavit, the tax collector shall on payment of a fee of ten dollars ($10) issue to the holder thereof an exact duplicate of the tax lien certificate.

(Acts 1995, No. 95-408, p. 864, §12.)