§ 15-6-414 — Assessments; liability of treasurer for error

If the treasurer receives any monies for assessments, giving a
receipt therefor, for any property and afterward returns it as
unpaid, or receives any money after making the return, and the
property is sold for assessment which has been so paid and
receipted for by him, his clerk, assistant or deputy, he and his
bond are liable to the holder of the certificate given to the
purchaser at the sale for the amount of the face of the
certificate and legal interest which shall be demanded within
two (2) years from the date of sale and recovered in any court
of competent jurisdiction. No city or town is liable to the
holder of any certificate.