For tax years prior to 2014, after thirty (30) years succeeding the time, heretofore and for tax years after 2013, after ten (10) years succeeding the time, hereafter, when any tax becomes a lien, if the lien has not been otherwise removed, then the lien ceases to exist and the tax is conclusively presumed to have been paid. The tax collector shall mark the tax paid in the records. SOURCE: GC § 19307. Amended by P.L. 32-218:3 (Dec. 29, 2014).
ARTICLE 3 TAX ASSESSOR