42-18124. Compromising taxes, interest and
penalties; omission of tax or fund from action for
collection


A. If it appears to the board of supervisors that any property is not worth the
amount of taxes, interest, costs and penalties due or that the tax lien on the property
would not sell for that amount, the board may compromise the taxes, interest and
penalties with the owner or with the holder of a certificate of purchase that was issued
pursuant to section 42-18118.


B. On payment to the county treasurer of the amount agreed on the treasurer shall:


1. Issue a certificate of redemption releasing the property from the tax lien.


2. Distribute the monies paid to the various funds to which the taxes are due in
the proportion the amount received bears to the whole amount charged against the property
for the current tax year.


C. The board may:


1. Order that no action be brought on any specified property if in its judgment the
property is not worth or will not bring an amount equal to the taxes, interest and costs.


2. Direct that any tax or fund, the validity of which is being contested in the
courts, be omitted from any action brought under this article. The judgment rendered in
an action in which the tax is omitted does not bar or affect a subsequent action for the
tax so omitted.


3. Condition the relief under this section by requiring the holder of a certificate
of purchase to complete a judicial foreclosure under article 5 of this chapter.


D. If the board of supervisors determines that property described in subsection A
of this section is also substantially contaminated with hazardous substances or
petroleum, the board may reduce the lien for the delinquent taxes, interest, costs and
penalties as follows:


1. The delinquent taxes, interest, costs and penalties may be reduced in an amount
not to exceed the actual expenses to mitigate conditions at the property for:


(a) Removal actions as defined by 42 United States Code section 9601.


(b) Preparation and implementation of a remedial investigation and feasibility
study pursuant to section 49-287.03.


(c) Preparation and implementation of a remedial action plan pursuant to section
49-287.04.


(d) Preparation and implementation of an agreement for work pursuant to section
49-282.05.


(e) Preparation and implementation of a corrective action plan pursuant to section
49-1005.


(f) Preparation and implementation of a work plan approved pursuant to section
49-177.


2. For property acquired after December 31, 2001, the expenses must have been
incurred by or on behalf of the property owner within five years after acquiring title to
the property.


3. For property acquired on or before December 31, 2001, the expenses must be
incurred by or on behalf of the property owner on or before December 31, 2006.


4. Only expenses that are reasonable and necessary to remediate contamination at
the property may be considered for purposes of this section.


5. Expenses that were inconsistent with or in violation of requirements imposed by
the department of environmental quality may not be used to reduce taxes, interest, costs
and penalties under this section.


6. A person that is a responsible party pursuant to section 49-283, or that
person's partner, officer, employee or relative, is not eligible to redeem the property
from the reduced tax lien. For the purposes of this paragraph, "relative" means:


(a) Spouse.


(b) Parent or ancestor of a parent.


(c) Child or descendant of a child.


(d) Sibling.


(e) Cousin, aunt, uncle, niece or nephew of the first degree.


(f) The spouse of a relative listed in subdivisions (b) through (e).


(g) A relative listed in subdivisions (b) through (e) by the half-blood or by
adoption.


7. A person seeking a reduction under this subsection shall submit to the board of
supervisors an affidavit attesting that:


(a) The expenses were reasonable and necessary to address contamination at the
property.


(b) The person is not a responsible party pursuant to section 49-283 or a relative
as described in this section.


8. The county treasurer shall apply the reduction in delinquent taxes, interest,
costs and penalties pro rata among the jurisdictions imposing the taxes on the property
and shall note the reduction in the delinquent tax record under section 42-18102.


E. Subsection D of this section does not affect the personal liability of a
property owner for acts or omissions that caused or contributed to the contamination.