Section 40-5-13
Payment when parcels of real estate listed separately.
Any person who lists for assessment more than one piece or parcel of real property that has been listed and valued separately may pay taxes on any one or more of the pieces; provided, that the person shall first pay taxes on all personal property listed by the person in the assessment.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §200; Act 2021-515, §3.)