Q Is a county authorized to pursue collection of personal property taxes from the purchaser of personal property when the sale of the property occurred prior to the filing of a notice of tax lien for enrollment in the judgment roll pursuant to Section 27-41-101?

A The county tax collector is authorized to pursue collection of delinquent personal property taxes from the purchaser by distress and sale of the subject property that still remains in the county. The delinquent taxes remain the debt of the seller and can be collected in the same manner as any other debt, whether by collection agency pursuant to Section 27-41-15 or by a lien filed by the tax collector pursuant to Section 27-41-101. (Attorney Generalís Opinion to Russell dated March 12, 2010)