54:4-97 - Settlement of unpaid taxes by city when lien is questioned
54:4-97.Ā Settlement of unpaid taxes by city when lien is questioned
In a city where taxes or assessments or both, levied and assessed upon or onĀ account of real or personal property remain unpaid, and the lien of the cityĀ for those taxes and assessments is questioned, impaired or in litigation, theĀ board having control of the finances thereof may, upon application and petitionĀ in writing presented to it by or on behalf of a person interested in theĀ property, make a revision, alteration, adjustment or settlement of the taxes orĀ assessments, or both, so levied, assessed and remaining unpaid, and theĀ interest and penalties thereon, and fix and determine an amount to be acceptedĀ by the city in full satisfaction thereof.
In a city where taxes or assessments or both, levied and assessed upon or onĀ account of real or personal property remain unpaid, and the lien of the cityĀ for those taxes and assessments is questioned, impaired or in litigation, theĀ board having control of the finances thereof may, upon application and petitionĀ in writing presented to it by or on behalf of a person interested in theĀ property, make a revision, alteration, adjustment or settlement of the taxes orĀ assessments, or both, so levied, assessed and remaining unpaid, and theĀ interest and penalties thereon, and fix and determine an amount to be acceptedĀ by the city in full satisfaction thereof.