42-11004. Payment of tax as prerequisite to testing validity
A person on whom a tax has been imposed or levied under any law relating to taxation may not test the validity or amount of tax, either as plaintiff or defendant, if any of the taxes:
1. Levied and assessed in previous years against the person's property have not been paid.
2. That are the subject of the action are not paid before becoming delinquent.
3. Coming due on the property during the pendency of the action are not paid before becoming delinquent.
Section: Previous 42-6207 42-6208 42-6209 42-6210 42-11001 42-11002 42-11003 42-11004 42-11005 42-11006 42-11007 42-11008 42-11009 42-11051 42-11052 NextLast modified: October 13, 2016