43-31-41. County treasurer may accept payment of prohibited taxes--Applied to oldest property tax.
If any person, entity, or trust chooses to pay any property taxes which have not been collected pursuant to §§43-31-31 to 43-31-41, inclusive, such payments shall apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes pursuant to §§43-31-31 to 43-31-41, inclusive, nothing in those sections may be construed to prohibit a county treasurer from accepting payment for the real property taxes from any person, entity, or trust that submits payment to a county treasurer.
Source: SL 1994, ch 339, §11; SL 2016, ch 216, §3.