10-7-32 - Actions to recover taxes.
10-7-32. Actions to recover taxes.
It shall also be competent for any municipality to bring a civil action against any partyowning or operating any such railway liable to pay such taxes to recover the amount thereof, orany part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, andobtain judgment and have execution therefor, and no property, real or personal, shall be exemptfrom any such execution; provided, that real estate may not be levied upon by execution exceptby execution out of the district court on judgment therein, or transcript of judgment filed therein,as is now or hereafter may be provided by law. No defense shall be allowed in any such civilaction except such as goes to the groundwork, equity and justice of the tax, and the burden ofproof shall rest upon the party assailing the tax. In case part of such special tax shall be shown tobe invalid, unjust or inequitable, judgment shall be rendered for such amount as is just andequitable.
Amended by Chapter 378, 2010 General Session