(a) (1) Taxes and penalties certified to the Secretary of the Department of Finance and Administration under § 26-26-1614 shall be collected within ten (10) years from the date of certification to the secretary.(2) Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible.
(1) Taxes and penalties certified to the Secretary of the Department of Finance and Administration under § 26-26-1614 shall be collected within ten (10) years from the date of certification to the secretary.
(2) Taxes and penalties that have not been collected within ten (10) years from the date of certification to the secretary are uncollectible.
(b) Taxes and penalties that become uncollectible under subsection (a) of this section shall be waived by the secretary.