Section 14-316-301 - Construction

This subchapter shall be liberally construed to give the assessment and tax list the effect of bona fide mortgages for a valuable consideration, and to give a first lien upon the lands and real property as against all persons, firms, or corporations having an interest therein.Acts 1939, No. 56, § 3; A.S.A. 1947, § 76-1209.