42-18351. Circumstances for abating tax and removing tax lien
This article applies in the following situations:
1. An error or omission resulting in an improper imposition of a property tax.
2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of the property tax or the sale of the lien.
3. The property tax lien was not advertised for sale pursuant to section 42-18105 within five years after the delinquency, unless the failure to advertise within five years after the delinquency was due to a restraining order or injunction issued by a court of competent jurisdiction.
4. The cost of pursuing the statutory lien sale and collection procedures or the sale of lands under article 7 of this chapter or the cost of the seizure and sale of personal property pursuant to section 42-18401 would equal or exceed the revenue that could be derived.
Section: Previous 42-18265 42-18266 42-18267 42-18301 42-18302 42-18303 42-18304 42-18351 42-18352 42-18353 42-18401 42-18402 42-18403 42-19001 42-19002 NextLast modified: October 13, 2016