42-18060. Lien of fiduciary paying
tax


If the tax on property is assessed to a person as agent for another, or in a
representative capacity, that person has a lien on that property or any property of the
principal in the fiduciary's possession until the fiduciary is indemnified against the
tax payment, or if the fiduciary has paid the tax, until the fiduciary is reimbursed for
the payment.