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§ 16-113-301. Authority to grant — Time of grant

(a) The injunction may be granted at the commencement of the action or at any time before judgment by the circuit court when it appears by the complaint that the plaintiff is entitled thereto. During litigation, it may be granted by the circuit court when it satisfactorily appears by affidavits that sufficient grounds exist therefor. […]

§ 16-113-306. Illegal or unauthorized taxes and assessments enjoined

The circuit judge for any county may grant injunctions and restraining orders, in all cases of illegal or unauthorized taxes and assessments by county, city, or other local tribunals, boards, or officers. No clerk or deputy clerk shall be authorized to grant restraining orders or injunctions.