443.15  Time limit.

The assessment shall be made within two years after the tax list shall have been delivered to the treasurer for collection, and not afterwards, if the property is then owned by the person who should have paid the tax.

Section History: Early form

  [C73, § 851; C97, § 1398; C24, 27, 31, 35, 39, § 7158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 443.15]

Section History: Recent form

  99 Acts, ch 174, §4, 7

Footnotes

  For future amendment to this section effective July 1, 2005, unless repealed pursuant to 2003 Acts, 1st Ex, ch 1, §43, see 2003 Acts, 1st Ex, ch 1, §29, 42


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