Section 40-5-12
Payments by purchasers, lien holders or mortgagees of real estate.
A purchaser, lienholder, or mortgagee of real estate or personal property included in an assessment may discharge the tax lien against the real estate or personal property purchased or on which a lien or mortgage is held by paying the actual amount of the taxes due to the tax collecting official of the county in which the taxes are due and payable.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §199; Act 2021-515, §3.)