82.32.150 - Contest of tax -- Prepayment required -- Restraining orders and injunctions barred.

Contest of tax — Prepayment required — Restraining orders and injunctions barred.

All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part of such taxes, penalties, or interest. No restraining order or injunction shall be granted or issued by any court or judge to restrain or enjoin the collection of any tax or penalty or any part thereof, except upon the ground that the assessment thereof was in violation of the Constitution of the United States or that of the state.

[1961 c 15 § 82.32.150. Prior: 1935 c 180 § 198; RRS § 8370-198.]