- (1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed.
- (2) Property against which a delinquency exists for tax notice charges may still accrue tax notice charges as if no delinquency existed.
- (3) The rights of any person purchasing the property from the county at tax sale provided under Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment and of any tax notice charge entity.
Amended by Chapter 197, 2018 General Session