§ 63A-3-308. Judicial review -- Effect on lien.

Latest version.

(1)	A judicial review of a lien created under Section 63A-3-307 may be obtained by any party within one year of the creation of the lien by filing a complaint with the district court.

(2)

(a)	A notice of the filing of a complaint may be filed with the State Tax Commission.

(b)	If notice is filed, the tax commission may take no action with respect to the lien created by Section 63A-3-307 until the matter is finally disposed of by the courts, except as provided in this part.

Amended by Chapter 79, 2011 General Session

                    
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