§39-1-13. Duty to record plat or plan of lots.
When any tract or parcel of land within the limits of any
county of the state has been or shall be hereafter subdivided
into lots by any partition of land or by order of the owner or
owners, or his or their agent, or otherwise and any lot or lots
have been sold or conveyed, or are offered for sale, from the
tract or parcel of land so divided, according to a plat or plan
of subdivision, without such plat or plan of subdivision having
been filed for record, it shall be the duty of the owner or
owners of such tract of land, or his or their agent, authorizing
such plat or plan of subdivision of such tract of land to be laid
out, to file such plat or plan for record in the office of the
clerk of the county court and the office of the county assessor
of the county wherein such land so divided is situate.