78B-2-101. Definitions of "tax title" and "action."
(1) The word "action" as used in this chapter includes counterclaims and
cross-complaints and all other civil actions in which affirmative relief is sought.
(2) The term "tax title" as used in Sections 59-2-1364 and 78B-2-206, and the related
amended Sections 78B-2-204, 78B-2-208, and 78B-2-214, means any title to real property,
whether valid or not, which has been derived through, or is dependent upon, any sale,
conveyance, or transfer of property in the course of a statutory proceeding for the liquidation of
any tax levied against the property whereby the property is relieved from a tax lien.
Renumbered and Amended by Chapter 3, 2008 General Session
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Last revised: Thursday, May 28, 2009