Section 45-51-243.06 Taxes Constitute Debt; Employment of Special Counsel.

The rental tax shall constitute a debt due the county and may be collected in a civil suit, in addition to all other methods provided by law and in this part. The tax, together with any interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All the provisions of the revenue laws of the state which apply to the enforcement of liens for privilege, license, or excise taxes due the state shall apply fully to the collection of the rental tax. The county commission, the State Department of Revenue, or private collection agency, as determined by the county commission, shall collect the tax and enforce this part, and the county commission or any private collection agency collecting the tax shall have and exercise all rights and remedies that the State Department of Revenue would have if the rental tax were being administered, enforced, and collected by the State Department of Revenue. The county commission, the State Department of Revenue, or private collection agency, as applicable, may employ special counsel as it deems necessary from time to time to enforce the collection of the rental tax and otherwise to enforce this part, including the institution, prosecution, and defense of any litigation involving this part. The county commission, the State Department of Revenue, or private collection agency shall pay the special counsel such fees as it deems necessary and proper from the proceeds of the rental tax.