71-3-1506. Tax deficiency lien.
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/mt/title-71/chapter-3/part-15/71-3-1506·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
71-3-1506 . Tax deficiency lien. A municipality has a lien for tax deficiency payments as described in a properly filed agreement for tax deficiency payment pursuant to 7-15-4294 . The lien has the same priority as a lien for general property taxes. Lien proceeds must be disbursed pursuant to 7-15-4286 (2)(a).