US Laws, Codes, Statutes & Cases

                                  TITLE  43
                             IRRIGATION DISTRICTS
                                  CHAPTER 7
                      LEVY AND COLLECTION OF ASSESSMENTS
    43-726.  SALE FOR ASSESSMENTS -- LIMITATION OF ACTIONS TO DETERMINE
VALIDITY -- TENDER. Every action, suit or proceeding which may be commenced
for the purpose of determining the validity of a tax deed, brought by the
original owner of the land or his assigns against the grantee named in the tax
deed or his assigns, or to quiet title against him or them, or to remove the
cloud of the tax deed, or to recover the possession from the tax deed grantee
in possession, in cases where the assessment for which the land was sold had
been paid before the issuance of the tax deed or the land redeemed after the
issuance of the tax deed, or the lands were not subject to taxation at the
time of assessment shall be commenced within two (2) years from the date of
the issuance of the tax deed; and in every such action, suit or proceeding,
whether before or after the issuance of tax deed, the party claiming to be the
owner as against  the district or against a party claiming under the tax
certificate or under the tax deed shall tender with the first pleading in such
action, suit or proceeding, and pay into court at the time of filing the same,
the amount of the purchase price for which such lands were sold, or the amount
of the assessment, penalties and interest for which a tax deed was issued to
the district, together with all taxes and assessments which have been paid by
the purchaser or paid or assessed by the district on said land after issuance
of the tax deed, together with interest thereon at the rate of ten per cent
(10%) per annum from the respective time of payment of such sums up to the
time of filing of such pleading, the same, or such portion thereof as the
court shall find to be just, to be paid to the district or said purchaser, his
heirs or assigns, in case the right or title of the district or said purchaser
shall fail in such suit, action or proceeding.