§ 10-139. Certified statement of taxes; liability; tax bills.

(a)

The Director of Finance shall furnish in addition to the regular tax bills, whenever requested, and upon the payment to him of a fee of Five Dollars ($5.00), a certified statement over his signature, of all taxes assessed for four (4) consecutive years preceding the date of the application that may be due and unpaid. The applicant shall furnish the Director such references to the land records as may enable him to make the certificate. The certificate shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted therefrom, and which may be a lien upon the piece of real estate mentioned in the certificate; but shall not affect the liability therefor of the person who owned the property at the time such tax was assessed. The Director and any designee authorized by him to make certificate shall be responsible to said County for any loss of taxes that may arise only from willful and fraudulent error in said certificate.

(b)

The Director and any designee authorized by him, at any time after taxes have been assessed for any year, shall furnish to any taxpayer, upon demand, a bill or bills showing the assessment upon each piece of real estate assessed to the taxpayer and the amount of the taxes thereon. The bill need not show the amount of interest due, if any, but shall contain a statement of the date from and after which interest is or will become due and the rate of such interest. Any person or corporation may obtain a copy of a tax bill upon payment of a fee as set by the Director. A copy of a tax bill may be obtained, without charge, by any governmental agency, or by an individual taxpayer for his own property.

(Laws 1898, ch. 222, Sec. 116L; PLL 1912, Art. 17, Sec. 229; Laws 1912, ch. 184; Laws 1922, ch. 84, PLL 1930, Art. 17, Sec. 364; 1943 Code, Sec. 464; 1953 Code, Sec. 502; Laws 1967, ch. 109, Sec. 1; PLL 1963, Sec. 20-22; CB-155-1976; CB-79-1979; CB-38-2004)