Section 40-5-7
Demand on delinquent taxpayers.
THIS SECTION WAS AMENDED BY ACT 2021-515 IN THE 2021 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2021. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING.
After January 1, the collector must make a personal demand in writing upon delinquent taxpayers, or their agents charged with the duty of paying their taxes, whenever they may be found, for the amount of their taxes and fees, and when unable to find them, to make a demand by certified or registered mail directed to his last known place of residence or business, return receipt demanded. It shall be the duty of such delinquents forthwith to pay the taxes and fees assessed and charged against them, but failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §194.)