void tax


void tax
A tax imposed without basis in law, as where the statute under which it is levied is unconstitutional or so indefinite, uncertain, or inconsistent as to be entirely inoperative. 51 Am J1st Tax § 303. A tax which never had any effect, which never created any lien or raised any obligation to pay. A void tax is no tax. It is as if there never had been any attempt at assessment. The owner of property is under no duty, either at law or in equity, to pay it. There is no equitable reason for requiring the owner to pay such a tax before a cloud upon his title made by a tax sale shall be removed. Morrill v Lovett, 95 Me 165, 49 A 666.

Ballentine's law dictionary. . 1998.

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