Q In light of the alleged conflict between Sections 27-41-101, 27-41-9, 27-41-105, 75-17-1, and 75-7-7, what is the appropriate rate of interest due after filing a lien for failure to pay personal property taxes?

A Title 75 is inapplicable to tax liens filed with a circuit clerk for delinquent ad valorem taxes owed for personal property. Section 27-41-101 requires the circuit clerk to enter the notice of a tax lien on the judgment roll. The assessment of penalties and interest for nonpayment of taxes is authorized by Section 27-41-11. Section 27-41-9(1) requires one percent interest for delinquent taxes from the due date to the date of payment of such taxes. The circuit clerk should only accept payment from the taxpayer if the amount tendered satisfies the total amount of the lien which includes interest that has accrued from the due date of the taxes to the date of such payment. It is the responsibility of the circuit clerk to calculate the total amount due, including accrued interest. (Attorney Generalís Opinion to Montgomery, March 9, 2018)