After December 31 of every year, it shall be the duty of every officer charged with the collection of any taxes or assessments charged upon any registered land or any interest therein which have not been paid when due to cause a notation of the fact that those taxes or assessments have not been paid to be entered upon the certificate of title on the title register along with the amount thereof. Unless such notation is made, the delinquent tax or assessment shall not affect any transfer or other dealing with the registered land; but the tax officer failing to perform such duty and his surety shall be liable for the payment of the taxes and assessments, with all lawful penalties and interest thereon, if any loss is occasioned to the state, county, municipality, or other political subdivision on account of such failure.
Section: Previous 44-2-163 44-2-164 44-2-165 44-2-166 44-2-167 44-2-168 44-2-169 44-2-170 44-2-171 44-2-172 44-2-173 44-2-174 44-2-175 44-2-176Last modified: October 14, 2016