After the assessment and full payment of any general property, privilege, or excise tax, no proceedings shall be brought or maintained for the reassessment of the value on which the tax is based, except for actual fraud of the taxpayer. Failure to assess taxes as required by law shall be prima facie evidence of fraud.
Section: Previous 26-34-102 26-34-103 26-34-104 26-34-105 26-34-106 26-34-107 26-34-108 26-34-109 NextLast modified: November 15, 2016