42-18351. Circumstances for abating tax and removing tax lien This article applies in the following situations: 1. An error or omission resulting in an improper imposition of a property tax. 2. An event or circumstance that existed at the time of the levy and assessment, or that occurred afterwards, and that invalidates the lien of […]
42-18352. Determining existence of circumstances for abating tax and removing lien; action to recover illegally collected tax A. The county treasurer may, on the treasurer’s own motion, and shall on the application of a property owner or a holder of a certificate of purchase that was issued pursuant to section 42-18118, determine the existence, in […]
42-18353. Certificate of removal and abatement; purging record of tax, penalty and interest A. On finding that a situation described in section 42-18351 exists for any taxable year or years, and on receiving the approval of the board of supervisors, the county treasurer shall prepare a certificate of removal and abatement stating: 1. The name […]
