78B-2-101. Definitions of "tax title" and "action."
(1) The word "action" as used in this chapter includes counterclaims and cross-complaints and all other civil actions in which affirmative relief is sought.
(2) The term "tax title" as used in Sectionsand, and the related amended Sections,, and, means any title to real property, whether valid or not, which has been derived through, or is dependent upon, any sale, conveyance, or transfer of property in the course of a statutory proceeding for the liquidation of any tax levied against the property whereby the property is relieved from a tax lien. 59-2-1364 78B-2-206 78B-2-204 78B-2-208 78B-2-214