(1) Whenever, after delinquency, in the opinion of the tax collector, it becomes necessary to charge taxes on personal property against real property in order that the personal property taxes may be collected, the tax collector shall select for the purpose some particular tract or lots of real property owned by the person, firm, corporation or association owing the personal property taxes and shall note on the tax roll opposite the tract or lots selected the taxes on the personal property. Thereafter, the personal property taxes shall be a lien on the real property selected and shall be enforced in the same manner as other tax liens on real property. The notation of the lien, with the date thereof, shall be entered on the tax roll. Unless the notation and date are entered on the roll, the lien shall be of no force or effect.
(2) Subsection (1) of this section shall not be applicable to real property as to which all of the following conditions exist:
(a) The property is owned as tenants by the entirety by a member of a partnership and the spouse of the member who is not a member of the partnership.
(b) The property is used as the personal residence of the spouse.
(c) The partner contributed no part of the consideration in the transaction which vested an ownership interest in the spouse.
(d) The delinquent personal property taxes for which a lien is sought under subsection (1) of this section are the taxes of the partnership and not of the spouse.
(3) Any lien upon real property described in subsection (2) of this section is void and of no effect.
(4) Any lien upon property described in subsection (2) of this section existing on August 22, 1969, or which may hereinafter be imposed, shall be extinguished, set aside and held for naught upon the verified petition of the spouse to the county commissioners and proof by the spouse of the requirements described in subsection (2) of this section. Upon approval of the petition, the county commissioners shall order the necessary correction to be made in the tax rolls. [Amended by 1969 c.701 §1; 2001 c.753 §1]
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