It shall not be necessary for the tax district to plead or prove the various steps,
procedures and notices for the assessment and levy of the taxes or other lawful charges
against the parcels of real property set forth in the petition and all such taxes
or other lawful charges and the lien thereof shall be presumed to be valid. A respondent alleging any jurisdictional defect or invalidity in the tax, or in
the proceeding for the enforcement thereof, must particularly specify in his or her
answer such jurisdictional defect or invalidity and must affirmatively establish such
defense. The provisions of this article shall apply to and be valid and effective with respect
to all respondents even though one or more of them be infants, incompetents, absentees
or non-residents of the state.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.