§ 11-3-214. DELINQUENT TAXES A LIEN ON PROPERTY.

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Any property transferred, by operation of law or otherwise, evidenced by an instrument of writing recorded among the land records of the county and subject to the transfer tax shall be subject to a lien for the amount of unpaid transfer taxes which shall be assessed against the property and collected in the same manner as ordinary real property taxes.

(1988 Code, § 33-137) (Bill No. 33-03, § 2, 7-1-2004)

                    
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