Uncollectible property tax, assessment, or penalty

# (A)

If the person officially charged with the collection of ad valorem taxes on real or personal property for a county determines that the tax, assessment, or penalty is uncollectible, he shall record that determination and the reason for it on a list he maintains. At least annually he shall provide the list to the county auditor, who may remove a particular determination from the duplicate list, but the auditor shall record the removal and the reason for it as prescribed by the department.

# (B)

The reasons for removal of a tax, assessment, or penalty from the duplicate list may include, but are not limited to:

# (1)

insufficient property of the person charged with the uncollectible tax, assessment, or penalty to collect it;

# (2)

collection of the tax, assessment, or penalty has been enjoined by a competent court.

# (C)

Subject to the provisions of Section 12-54-85(E), the auditor and the person officially charged with the collection of ad valorem taxes shall review the list annually. If it is later determined that the tax, assessment, or penalty was improperly removed from the duplicate list or is collectible, it must be returned to the duplicate list for collection, with all penalties and interest accruing.

# (D)

Upon receipt of proof satisfactory to the county assessor that a derelict mobile home, as defined in Section 6-1-150, has been removed and disposed of in accordance with Section 6-1-150, the county auditor shall remove the derelict mobile home permanently from his records and the county auditor from the current duplicate. Upon this removal, any unpaid taxes, uniform service charges, assessments, penalties, costs of collection, and any other amounts billed on the tax notice, which are due as a result of the value of the derelict mobile home, are waived. All costs of removal and disposal are the responsibility of the owner of the derelict mobile home, and may be waived only by order of the magistrates court or if a local governing body has a program that covers removal and disposal costs.

Last amended: 1998 Act No. 442, SECTION 4A; 2006 Act No. 386, SECTION 55.U, eff June 14, 2006; 2007 Act No. 45, SECTION 2, eff June 4, 2007; 2015 Act No. 87 (S.379), SECTION 44, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 44, in (D), substituted "proof satisfactory to the county assessor" for "proof satisfactory to the county auditor", and substituted "from his records and the county auditor from the current duplicate" for "from the duplicate list".

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