Removal of personalty—Certification of tax by treasurer.

If any person, firm, or corporation removes from one county to another in this state personal property that has been assessed in the former county for a tax that is unpaid at the time of such removal, the treasurer of the county from which the property is removed must certify to the treasurer of the county to which the property has been moved a statement of the tax together with all delinquencies and penalties.[ 2020 c 139 s 56; 1961 c 15 s 84.56.150. Prior: 1925 ex.s. c 130 s 90; RRS s 11251; prior: 1899 c 32 s 1.]