(a) The suit shall be conducted in accordance with the practice and procedure of chancery courts in this state, except as provided in this subchapter. However, no affidavit shall be required for the publication of the notice, and neither attorneys nor guardians ad litem, nor any provision of ยง 16-65-403 [repealed], shall be required, and the suits may be disposed of on oral testimony, as in proceedings at law.
(b) The provisions of this subchapter shall be liberally construed to give the assessment list the effect of a bona fide mortgage for a valuable consideration and to constitute a first lien upon the property as against all persons having any claim to, or interest in the property.
(c) No informality or irregularity in the levying of the tax or in the description or valuation of the property shall be held a valid defense to the proceedings.
Section: Previous 14-120-317 14-120-318 14-120-319 14-120-320 14-120-321 14-120-322 14-120-323 14-120-324 14-120-325 14-120-326 14-120-327 14-120-328 14-120-329 14-120-330 14-120-331 NextLast modified: November 15, 2016