TITLE V
TAXATION

CHAPTER 80
COLLECTION OF TAXES

Real Estate Tax Liens

Section 80:64

    80:64 Report of Tax Lien. – Each tax collector, within 30 days after executing the tax lien to the municipality, county, or state, shall deliver or forward to the register of deeds for the county in which the real estate is situated a statement of the following facts relating to each parcel of real estate subject to lien, certified by the tax collector under oath to be true; the name of the current owner, if known, or the person against whom the tax was assessed and a description of the property as it appeared on the tax list committed to the tax collector; the total amount of each tax lien, including taxes, interest, fees and costs incident to the tax lien process and making reports thereof to the register of deeds; the date and place of the execution of the tax lien, all of which shall be recorded and indexed by the register of deeds in an acceptable recording method.

Source. 1987, 322:1. 2005, 140:1. 2008, 322:2, eff. Aug. 31, 2008.