County Lien On Money Of Taxpayer

The county has a general lien, dependent on possession, upon any moneys in its possession belonging to any taxpayer for any amounts due the county for any delinquent personal property taxes that are not a lien on real estate of the taxpayer and that are not delinquent personal property taxes suspended or cancelled under the provisions of 15-23-708 or Title 15, chapter 24, part 17. Due notice shall be given the lienholder, if known.