33-24-104. Tax lien on insured property destroyed by fire.
33-24-104. Tax lien on insured property destroyed by fire. If taxes are due and unpaid on property covered by fire insurance and damaged or destroyed by fire, the government entity owed the taxes has a lien on fire insurance proceeds paid in relation to that property in the amount of the unpaid taxes.
History: En. Sec. 2, Ch. 447, L. 1989.