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 the property tax or the sale
of the lien.
3. The property tax lien was not advertised for sale pursuant to section 42-18105
within five years after the delinquency, unless the failure to advertise within five
years after the delinquency was due to a restraining order or injunction issued by a
court of competent jurisdiction.
4. The cost of pursuing the statutory lien sale and collection procedures or the
sale of lands under article 7 of this chapter or the cost of the seizure and sale of
personal property pursuant to section 42-18401 would equal or exceed the revenue that
could be derived.
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