Sec. 12-51. List may be filed by holder of encumbrance.
Sec. 12-51. List may be filed by holder of encumbrance. The holder of any encumbrance on, or interest in, any real estate which is subject to taxation and the owner
of which has failed to give in the list thereof for the purposes of taxation, in the manner
and within the time prescribed by this chapter, may, personally or by his authorized
agent or attorney, file such list in the name of the record owner, within ten days after
the expiration of the time limited to such record owner, and without the amount of the
statutory penalty for failure to file such list being added thereto. If such list is filed by
such authorized agent or attorney, such agent or attorney shall make oath that he is
authorized by his principal to sign, execute and file such list and that he has knowledge
of the facts therein set forth.
(1949 Rev., S. 1728; June, 1955, S. 1041d.)