(1) Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of suit. All amendments may be made that are permissible in any civil action. The application for judgment, together with a certified copy of the foreclosure list, shall be filed with the clerk of the court on the day of the first publication of the foreclosure list.
(2) No assessment of property or charge for taxes shall be considered invalid because of:
(a) An irregularity in an assessment roll.
(b) An assessment roll not having been made, completed or certified within the time prescribed by law.
(c) The property having been listed or charged in an assessment or tax roll without any name, or with a name other than that of the owner.
(3) No error or informality on the part of any officer in connection with assessment, equalization, levy or collection shall vitiate or affect the assessment of the property or the taxes thereon.
(4) Any such irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law. [Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576 §414]Section: Previous 312.005 312.010 312.020 312.030 312.040 312.050 312.060 312.070 312.080 312.090 312.100 312.110 312.120 312.122 312.125 Next
Last modified: August 7, 2008