§ 26-37-308 - Portion of tract of land.
26-37-308. Portion of tract of land.
(a) (1) When a portion of a tract of land sold for general taxes or for any improvement district taxes extended by the county clerk on the county tax books is claimed by any person who desires to redeem the land, the person may apply to the county assessor setting forth in writing his or her claim to the land and demanding that the county assessor make a separate assessment upon the tract of land described by the claimant, showing what portion of the general taxes or of the local improvement taxes for which the land is forfeited is properly applicable to the portion of the land sought to be redeemed.
(2) (A) (i) Within two (2) weeks after the application is filed with the county assessor, the county assessor shall file with the county clerk a certificate in which he or she shall justly apportion the delinquent general or local improvement taxes between the portion of the land described in the demand of the complainant and the remaining portion of the land.
(ii) For the county assessor's services the claimant shall pay the county assessor the sum of one dollar ($1.00).
(B) If the county assessor fails to file his or her certificate within the time prescribed he or she shall be subject to a penalty of twenty-five dollars ($25.00).
(b) (1) The certificates shall be recorded by the county clerk in a book to be kept by him or her called the tax apportionment book, and the clerk shall write opposite the description of the lands in the assessment books or local improvement assessment books the words, "See Tax Apportionment Book".
(2) For each case in which the county clerk fails to do so, the county clerk shall be subject to a penalty of twenty-five dollars ($25.00).
(c) (1) (A) At any time before the expiration of the period for redemption of the land and upon paying to the proper officer the sum necessary to redeem the portion of land claimed by the person, any person interested in the land, either as the purchaser at the sale for general or local improvement taxes or claiming the remaining portion of the land, or any part of the land, may file suit in the circuit court to review the justness of the apportionment made by the county assessor.
(B) If the plaintiff prevails in his suit, the circuit court shall make a decree charging the land of the defendant with the excess of taxes paid by the plaintiff, which charge shall be the first lien on the land.
(2) (A) If the first redemption is made less than three (3) months before the expiration of the period of redemption, a remaining party interested in the land shall have a period of three (3) months from the time of the redemption in which to bring the suit provided for in this section.
(B) However, the three-month period shall not extend their time for redeeming.
(d) (1) The assessing officers of any improvement district may make a reassessment of the benefits annually.
(2) In any such reassessment the assessing officers may correct defective descriptions.
(3) (A) When a tract of land has been assessed as a whole, the tract may be divided according to its ownership at the time of the reassessment.
(B) This reassessment shall be made, advertised, and equalized in the same manner, and only subject to attack within the same period of time, as the original assessment of benefits.