Title 31 — COUNTIES AND COUNTY LAW

31-901. Cancelation or adjustment of taxes. Whenever, in matters relating to reclamation, drainage and drought relief, the board of county commissioners shall deem it necessary or desirable to cooperate with any department or agency of the government of the United States authoriz…

31-902. Petition for cancelation or adjustment. Any one or more owners of land seeking such cancelation or adjustment of taxes, or any irrigation or drainage district or incorporated water company having such lands within its project, may file with the clerk of the board of count…

31-903. Petition for confirmation of cancelation or adjustment. If the board finds, decides and orders that the taxes be canceled or otherwise adjusted, the petitioner, or petitioners, shall, within twenty (20) days thereafter, file with the clerk of the district court of said co…

31-904. Hearing and decree on petition for confirmation — Appeal to Supreme Court. Upon the hearing of said petition, the court shall examine the petition filed with the clerk of the board of county commissioners and the proceedings had thereunder, and if any contest be made upon…

31-905. Recording and filing of decree. When an order is made and entered by the court approving, modifying, or disapproving the order of the board of county commissioners canceling or adjusting any taxes heretofore or hereafter levied, a copy of the order or decree of the court …

31-906. Liens for state taxes not released. This act shall not be construed as authorizing the board of county commissioners or the district court to release or discharge any lands from the lien of taxes levied thereon for state purposes unless the amount due the state has been p…