Assessment of property subject to back taxes.
Section 13
SEC. 13. Assessment of property subject to back taxes. — Real property declared for the first time shall have back taxes assessed against it for the period during which it would have been liable if assessed from the first in proper course but in no case for more than four years prior to the year of the initial assessment. If said taxes are paid before the expiration of the tax-collection period next ensuing, no penalty for delinquency shall be imposed, but if they be not so paid the property shall be subject to all the penalties to which it would have been liable had it originally become delinquent after assessment in usual course.