Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Actions to enjoin the illegal levy of taxes and assessments must be brought against the corporation or person for whose use and benefit the levy is made. If the levy would go upon the county duplicate, the county auditor must be joined […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly Actions to enjoin the collection of taxes and assessments must be brought against the officer whose duty it is to collect them. Actions to recover taxes and assessments must be brought against the officer who made the collection, or if he is […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If the plaintiff in an action to enjoin the collection of taxes or assessments admits that a part thereof was legally levied, he first must pay or tender the sum admitted to be due. When an injunction is allowed, bond must be […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If, by judgment or final order of any court of competent jurisdiction in this state, in an action not pending on appeal, it is determined that any tax or assessment or part thereof was illegal and such judgment or order is not […]