§ 11-13-15. Procedure for injunction of the collection of taxes.
All causes in which it is sought to enjoin or delay the collection of any taxes imposed by competent authority shall be preference cases, and tried at the earliest moment compatible with the ends of justice. Upon a dissolution of any such injunction, the chancellor or court ordering it dissolved shall enter a judgment against the person suing out the same and the sureties on his injunction bond, for the amount of the taxes so enjoined and ten percent (10%) thereon, and all costs of suit. Such judgment shall be enforced by execution for the use of the state or county, or both, or of the city, town or village, as the case may require. The said judgment shall be a lien from its date upon the property of the persons against whom it is rendered; and all the property on which the taxes enjoined were assessed shall remain bound by the lien for taxes declared by law, notwithstanding such injunction; and such property may be sold under the execution upon such judgment.
Sources: Codes, 1871, § 1751; 1880, § 576; 1892, § 484; 1906, § 534; Hemingway's 1917, § 291; 1930, § 422; 1942, § 1342; Laws, 1991, ch. 573, § 26, eff from and after July 1, 1991.
§ 11-13-15. Procedure for injunction of the collection of taxes.
All causes in which it is sought to enjoin or delay the collection of any taxes imposed by competent authority shall be preference cases, and tried at the earliest moment compatible with the ends of justice. Upon a dissolution of any such injunction, the chancellor or court ordering it dissolved shall enter a judgment against the person suing out the same and the sureties on his injunction bond, for the amount of the taxes so enjoined and ten percent (10%) thereon, and all costs of suit. Such judgment shall be enforced by execution for the use of the state or county, or both, or of the city, town or village, as the case may require. The said judgment shall be a lien from its date upon the property of the persons against whom it is rendered; and all the property on which the taxes enjoined were assessed shall remain bound by the lien for taxes declared by law, notwithstanding such injunction; and such property may be sold under the execution upon such judgment.
Sources: Codes, 1871, § 1751; 1880, § 576; 1892, § 484; 1906, § 534; Hemingway's 1917, § 291; 1930, § 422; 1942, § 1342; Laws, 1991, ch. 573, § 26, eff from and after July 1, 1991.
§ 11-13-15. Procedure for injunction of the collection of taxes.
All causes in which it is sought to enjoin or delay the collection of any taxes imposed by competent authority shall be preference cases, and tried at the earliest moment compatible with the ends of justice. Upon a dissolution of any such injunction, the chancellor or court ordering it dissolved shall enter a judgment against the person suing out the same and the sureties on his injunction bond, for the amount of the taxes so enjoined and ten percent (10%) thereon, and all costs of suit. Such judgment shall be enforced by execution for the use of the state or county, or both, or of the city, town or village, as the case may require. The said judgment shall be a lien from its date upon the property of the persons against whom it is rendered; and all the property on which the taxes enjoined were assessed shall remain bound by the lien for taxes declared by law, notwithstanding such injunction; and such property may be sold under the execution upon such judgment.
Sources: Codes, 1871, § 1751; 1880, § 576; 1892, § 484; 1906, § 534; Hemingway's 1917, § 291; 1930, § 422; 1942, § 1342; Laws, 1991, ch. 573, § 26, eff from and after July 1, 1991.
