27-2-210. Actions arising from the seizure or sale of property for taxes.
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/mt/title-27/chapter-2/part-2/27-2-210·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
27-2-210 . Actions arising from the seizure or sale of property for taxes.
(1)Within 1 year is the period prescribed for the commencement of an action against an officer or officer de facto:
(a)to recover any goods, wares, merchandise, or other property seized by the officer in the officer's official capacity as tax collector;
(b)to recover the price or value of any goods, wares, merchandise, or other personal property seized;
(c)for damages for the seizure, detention, or sale of or injury to any goods, wares, merchandise, or other personal property seized; or
(d)for damages done to any person or property in making a seizure.
(2)The period prescribed for the commencement of an action to recover stock sold for a delinquent assessment is within 6 months.
(a)An action against a county to recover a royalty interest in land acquired by the county by tax deed must be brought within 3 years after the commencement of commercial production of oil, gas, or other minerals from the land.
(b)Nothing contained in subsection (3)(a) changes the nature of a royalty interest prior to actual production. The purpose of subsection (3)(a) is to place a limitation on actions seeking royalty interests reserved by the county, once production has commenced, without in any way affecting the validity of any claims a county may have prior to the commencement of production.