Sec. 12-369. Action for quieting title to property.
Sec. 12-369. Action for quieting title to property. Actions may be brought
against the state by any interested person for the purpose of quieting the title to any
property against the lien or claim for lien of any tax under this chapter or for the purpose
of having it determined whether any property is subject to any lien for or chargeable
with such tax or for the purpose of foreclosing any lien or mortgage upon such property
or for enforcing any rights in such property. No such action, except such foreclosure,
shall be maintained if any proceedings are pending in any court in this state wherein
the liability of such property for taxation under this chapter may be determined. All
parties interested in such property and in the taxability thereof shall be made parties to
such an action, and any interested party who refuses to join as plaintiff may be made a
defendant. Process directed to the state in such actions shall be served upon the state
by leaving a true and attested copy of the writ, summons and complaint with the commissioner or at his office with any of the employees in said office and such service shall
be sufficient service upon the state. Actions under this section affecting real property
shall be commenced in the appropriate court of the judicial district in which such real
property or any part thereof is situated. All other actions hereunder shall be brought in
the appropriate court of the judicial district in which the estate of the transferor is being
or was administered.
(1949 Rev., S. 2045; P.A. 78-280, S. 2, 127.)
History: P.A. 78-280 substituted "judicial district" for "county".