Proceedings against localities

When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer. Acts 1979, No. 401, § 29; A.S.A. 1947, § 84-4729. When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer. Acts 1979, No. 401, § 29; A.S.A. 1947, § 84-4729.