59-2-1342 - Assessment and sale of property after attachment of county tax lien.
59-2-1342. Assessment and sale of property after attachment of county tax lien.
(1) Property against which a property tax delinquency exists shall be assessed insubsequent years for taxes in the same manner as if no delinquency existed.
(2) The rights of any person purchasing the property from the county at tax sale providedunder Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment.
Amended by Chapter 181, 1995 General Session