Section 40-10-10

When deputy may attend in lieu of collector.

If on account of illness or other good and sufficient cause the tax collector is unable to attend any term of court at which any of the causes are triable, his or her deputy may attend in his or her stead and produce the tax book and the record of tax lien sales kept pursuant to Acts 1995, No. 95-408 as required of the tax collector.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §257; Acts 1995, No. 95-408, p. 864, §2.)