ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
COLLECTION OF LOCAL TAXES
Mortgagees; notice requiring demand for payment
Section 38. If a mortgagee of land situated in the place of his residence, before July first of the year in which the tax is assessed, gives written notice to the collector that he holds a mortgage on land, with a description of the land, the demand for payment shall be made on the mortgagee instead of the mortgagor.