Title 48, Chapter 5, Section 27
( 48-5-27)
Tax commissioners, tax receivers, and tax collectors shall receive
returns and collect taxes due on returns for former years for which
any person is in default. The taxes shall be assessed according to
the law in force at the time the default occurred, and the fact of
assessment according to the law in force at the time of default
shall be specified in the digest. | 
