42-18352

42-18352. Determining existence of
circumstances for abating tax and removing lien; action to
recover illegally collected tax

A. The county treasurer may, on the treasurer's own motion, and shall on the
application of a property owner or a holder of a certificate of purchase that was issued
pursuant to section 42-18118, determine the existence, in any prior year or years, with
respect to real and personal property located in the county, of any of the situations
described in section 42-18351.

B. If proceeding on the treasurer's own motion under this section, the county
treasurer shall conduct an investigation that the treasurer considers to be necessary to
determine the existence or nonexistence of any of the situations described in section
42-18351.

C. If a property owner or holder of a certificate of purchase applies under this
section, the property owner or holder of a certificate of purchase shall submit to the
county treasurer sufficient evidence to permit the county treasurer to determine the
existence or nonexistence of one of the situations described in section 42-18351.

D. If the county treasurer determines that any of the situations described in
section 42-18351 exists in a prior year or years, the treasurer shall grant appropriate
relief, subject to the approval of the board of supervisors. The relief may include
removing all or part of the lien or abating all or part of the tax.

E. A property owner who is aggrieved by an adverse determination on an application
pursuant to this section and who pays the tax may maintain an action to recover the tax
alleged to be illegally collected. If the tax due is determined to be less than the
amount paid, the excess shall be refunded in the manner provided by this title.