SUBPART B. IMMOVABLE PROPERTY

§2151. Transfer after tax roll delivered

            NOTE: §2151 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

            A sale, pledge, mortgage, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the taxes assessed on the property or the sale of the property to enforce collection of delinquent taxes.

            NOTE: §2151 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

            A sale, pledge, mortgage, lien, or other alienation or encumbrance of property made after the tax roll has been delivered to the tax collector shall not affect the statutory impositions assessed on the property or any tax lien on the property to enforce collection of delinquent statutory impositions.

            Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, see Act.