Civil Action To Collect Delinquent Taxes

15-16-506 . Civil action to collect delinquent taxes.

# (1)

A taxing jurisdiction may bring a civil action to collect the entire balance due of delinquent property taxes when the amount equals $250,000 or more owed to all taxing jurisdictions.

# (2)

A civil action may be brought as provided in this section for property to which a tax lien was attached pursuant to 15-17-125 and for which no assignment was made pursuant to 15-17-323 within 3 years of the attachment of the tax lien.

# (3)

The taxing jurisdiction shall bring the civil action in the district court of the county in which the property is located.

# (4)

Reasonable attorney fees must be awarded to the prevailing party in an action brought pursuant to this section.

# (5)

If the taxing jurisdiction prevails in the civil action provided for in this section, the taxpayer shall pay interest and penalties as provided in 15-16-101 (1)(b). The interest and penalties must be distributed to the funds to which the taxes are distributed in the same proportion as the taxes are distributed.

Source: view the official text

In this chapter (40 sections)

Full table of contents →