Tax Type
Property Tax
Description
Assessed to Wrong Person; Lien Upon Land
Topic
Collection of Tax
Date Issued
11-22-1972
Delinquent real property taxes which had been assessed to the wrong person constitute a valid lien upon the property. The erroneous assessment is valid because it did not prejudice the rights of the former owner or the present owner of the property. Both benefitted by the error because they escaped personal liability for the taxes imposed.
Attorney General's Opinion