SEC. 27-47-13. Enforcement of lien by assignee.
At any time after the expiration of six months from the date of such assignment, the assignee of said lien may in writing direct the tax collector who made the assignment or his successor in office, to enforce the said lien. The said tax collector shall proceed to enforce the same in the same manner as if the said taxes, damages and costs had not in fact been paid by anyone; and the tax collector shall add to the tax lien such additional lawful costs as may be necessary to collect the same. The assignee shall have for said cost and for interest due the same lien as the lien on taxes. The said taxes, damages and costs accruing at the time of such assignment, shall, when collected, be paid over by the tax collector to the assignee holding such lien.
SOURCES: Codes, 1942, Sec. 9969; Laws, 1931, ch. 13.