§ 20-2-112. CERTAIN PERSONS DEEMED OWNERS.
Whenever any person shall occupy or shall be in actual possession or have charge, care, or control of any property within the county, as executor, administrator, trustee, guardian, or other fiduciary or as agent, such person shall be deemed and taken to be the owner of such property, within the true intent and meaning of §§ 20-2-101 through 20-2-111 of this title and shall be bound to comply with all the provisions of those sections and of §§ 20-2-104 through 20-2-111 of this title so far as the same may effect such property, in the same manner and subject to the same consequences in every respect prescribed by §§ 20-2-104 through 20-2-111 of this title as if such person were actually the owner of such property, and notice to any such person by the county as hereinbefore prescribed shall be deemed and taken to be as good and sufficient notice as if such person were actually the owner of such property.
(1988 Code, § 35-188) (Bill No. 30-03, § 1, 7-1-2004)