§ 26-35-301 - Duty to pay taxes.
26-35-301. Duty to pay taxes.
(a) Every person shall be liable to pay tax for the lands, town, or city lots of which he may stand seized for life, by curtesy, or in dower, or may have the care of as guardian, executor, or administrator, or as agent or attorney, having the funds of the principal in his hands.
(b) It shall be the duty of each person holding lands as indicated to pay the taxes which may be assessed thereon each year.