Answer of defendant. The defendant may answer by a verified pleading:
1. That the taxes and penalties have been paid before suit.
2. That the taxes with penalties and costs have been paid since suit, or that such property is exempt from taxation under the provisions of this chapter.
3. Denying all claim, title or interest in the property assessed at the time of the assessment.
4. That the land is situate in, and has been assessed in, another county, and the taxes thereon paid.
5. Fraud in the assessment, or that the assessment is out of proportion to and above the taxable value of the property assessed. Where the defense is based upon the ground that the assessment is above the taxable value of the property, the defense is only effectual as to the proportion of the tax based upon such excess of valuation; but in no such case may an entire assessment be declared void.
Last modified: February 27, 2006