§ 71-3-1506

71-3-1506. Tax deficiency lien. A municipality has a lien for tax deficiency payments as described in a properly filed agreement for tax deficiency payment pursuant to 7-15-4294. The lien has the same priority as a lien for general property taxes. Lien proceeds must be disbursed pursuant to 7-15-4286(2)(a). History: En. Sec. 5, Ch. 545, L. 2005; amd. Sec. 2, Ch. 689, L. 2023.