US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 7
                             PROPERTY TAX RELIEF
    63-711.  CANCELLATION OF TAXES -- HARDSHIP AND CASUALTY LOSSES -- SPECIAL.
(1) Property taxes may be canceled for reason of undue hardship. The
commissioners may, at their discretion, grant such cancellation for a
specified time period. The commissioners may, at their discretion, cancel
taxes on property which has been damaged by an event causing casualty loss to
all or a portion of the property when the event occurs after the fourth Monday
of June or casualty losses for which the amount of loss cannot be determined
until after the fourth Monday of June.
    (2)  Applicants seeking a cancellation pursuant to this section must apply
to the county commissioners. Each applicant shall give a sworn statement
containing full and complete information of his financial status to the county
commissioners and shall make true answers to all questions put before him
touching such person's right to the cancellation.  The county commissioners
shall decide and determine from each examination and from each written
application for said cancellation whether or not such person is entitled to
the cancellation claimed or any part thereof accordingly. In applying for a
cancellation pursuant to this section, an applicant may submit an application
at any time and the county commissioners may grant such application, either in
whole or in part, at any regular meeting and the burden of proving the right
of such cancellation shall rest upon the applicant.
    (3)  The county commissioners may, for good cause shown, allow an agent or
some person or entity acting for and on behalf of the applicant to make the
application for the cancellation provided in this section for any applicant,
or where a person is entitled to cancellation shall be mentally incompetent or
physically unable to make such sworn statement, his or her spouse, widow,
widower, guardian, power of attorney, or personal representative, or other
person having knowledge of the facts, may make the application for the
cancellation.
    (4)  Any time within thirty (30) days after mailing of a decision of the
county commissioners, or pronouncement of a decision announced at a meeting,
or the failure of the county commissioners to act, an appeal may be taken to
the district court for the county in which the property is located. Such
appeal may only be filed by the property owner or by any person aggrieved, or
by a person or entity acting on behalf of such person, when he deems any such
action illegal or prejudicial to the public interest. Nothing in this section
shall be construed so as to suspend the payment of property taxes pending said
appeal.
    Notice of such appeal stating the grounds thereafter shall be filed with
the county auditor, who shall forthwith transmit a copy of said notice to the
county commissioners.
    (5)  The county commissioners shall order all necessary adjustments to be
made in the property tax records of the various county officers and taxing
districts.
    (6)  The cancellation of property taxes which have become delinquent shall
affect only those property taxes granted a cancellation by order of the county
commissioners and all interest and late charges on such taxes.