§ 70-21-213

70-21-213. Taxes paid before recording division or merger of real property. An instrument or deed evidencing either a division of real property or a merger of real property may not be accepted for recordation unless accompanied by a certification from the county treasurer that taxes and special assessments that have been assessed and levied have been paid. History: En. Sec. 4, Ch. 366, L. 1993.