TITLE 63

REVENUE AND TAXATION

CHAPTER 13

MISCELLANEOUS PROVISIONS OF TAX LAW

63-1306.  Procedure and proof of payment. (1) No procedure or action relating to the appraisal or assessment of property or the collection of property taxes is illegal on account of informality.

(2)  Proof of payment of property taxes shall be the sole responsibility of the taxpayer.

History:

[63-1306 added 1996, ch. 98, sec. 14, p. 392.]