(1) The lien of general taxes for the current year, including taxes levied pursuant
to section 39-5-132, shall attach to all taxable property, real and personal, at 12 noon on the assessment
(2) Taxes levied on real and personal property, together with any delinquent interest,
advertising costs, and fees prescribed by law with respect to any such taxes as may
have become delinquent, shall be a perpetual lien thereon, and such lien shall have
priority over all other liens until such taxes, delinquent interest, advertising costs,
and fees shall have been paid in full.
(3) Repealed by Laws 1983, H.B.1016, § 11.
(4) The property tax on a possessory interest in real or personal property that is
exempt from taxation under this article shall be assessed to the holder of the possessory
interest and collected in the same manner as property taxes assessed to owners of
real or personal property; except that such property tax shall not become a lien
against the property. When due, the property tax shall be a debt due from the holder of the possessory
interest to the board of county commissioners for the county in which such property
is located or to such other body as is authorized by law to levy property taxes, and
shall be recoverable by such board or body by direct action in debt on behalf of each
governmental entity for which a property tax levy has been made.
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