§ 70-75. Hardship.

Latest version.

Any person within a tax district created under the provisions of this division who, because of special circumstances, is unable to pay the tax levied therein may be relieved by the county commission from payment of the tax currently due; however, such outstanding tax shall be recorded as a lien against such person's property to be collected not later than the first sale of such property.

(Code 1983, § 28-2-81)

                    
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