TITLE 31

COUNTIES AND COUNTY LAW

CHAPTER 9

RECLAMATION, DRAINAGE AND DROUGHT RELIEF — COOPERATION WITH FEDERAL AGENCIES

31-905.  Recording and filing of decree. When an order is made and entered by the court approving, modifying, or disapproving the order of the board of county commissioners canceling or adjusting any taxes heretofore or hereafter levied, a copy of the order or decree of the court certified by the clerk shall be recorded in the minutes of the board, and if the court approves or modifies the order of the board, certified copies of such decree and order of the court shall also be delivered to the county tax collector and the auditor for their information and guidance, and proper entries shall be made on the tax rolls and other records to show the cancelation or adjustment as finally approved by the court.

History:

[31-905, added 1935 (1st E.S.), ch. 52, sec. 5, p. 137.]