63-1310 — DESTRUCTION OF PERSONAL PROPERTY


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 13
                     MISCELLANEOUS PROVISIONS OF TAX LAW
    63-1310.  DESTRUCTION OF PERSONAL PROPERTY. In the event of the
destruction of personal property by fire, flood or other natural disaster
after the first day of January of any year the lien of the personal property
tax shall attach to and follow any insurance that may be upon said property
and the insurer shall pay to the county tax collector from the insurance money
all property taxes, late charges, interest and costs incurred that may be due
unless cancelled by the county commissioners.