A duplicate certificate may be issued by the Tax Collector to replace any certificate previously issued which has been lost or destroyed upon the filing by the person to whom the certificate has been granted a statement of such fact and at the time of filing such statement paying to the Tax Collector a duplicate certificate fee of $5.
('64 Code, § 13-27) (Ord. 50, passed - - ; Ord. 397, passed 3-22-71)