§ 14-39-105 - Duties of receiver, etc.
14-39-105. Duties of receiver, etc.
(a) The receiver and back-tax collector shall, as soon as appointed and qualified, enter upon the duties of his office.
(b) It shall be the receiver and back-tax collector's duty, and he is empowered, to take possession of all books, papers, and documents pertaining to the assessment and collection of taxes embraced by this chapter. He shall also take possession of all the private property, if any, belonging to the extinct corporation, respectively.