Section 40-10-190 Lost or destroyed tax lien certificate.
Section 40-10-190
Lost or destroyed tax lien certificate.
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.)