The Town Treasurer, for the more effective collection of the tax, may file with the Clerk of the County Commission of any county a certified copy of an assessment of taxes under this article. A certificate so filed shall be recorded in a book provided for the purpose and thereafter shall constitute binding notice of the lien created by this article upon all lands of the taxpayer located in the County as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent under this article, the lien of which was recorded, the Town Treasurer shall certify in duplicate the fact and the amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the Clerk of the County Commission of the county where the taxpayer was listed as delinquent. The Clerk of the County Commission shall record the certificate in the book in which releases are recorded upon the payment of the required recording fee therefor, which shall be paid by the taxpayer. From the date that such a certificate is admitted to record, the land of the taxpayer in the County shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
(Passed 9-4-80.)