2025 Session
Last amended: 1935 session
§ 278.13 — Judgment to Be Final
Plain-Language Summary
A judgment in a property tax case is final and conclusive, except for the right to appeal to a higher court. Once the case is decided, you cannot raise the same objections again in later delinquent tax proceedings, with two exceptions: you can still argue the taxes were paid or that the property is tax-exempt.
278.13 JUDGMENT TO BE FINAL.
The judgment entered in such proceedings, except for the right of review on appeal, shall be final and conclusive as to the taxes involved therein. No defense or objection which might have been interposed by proceedings hereunder shall be interposed in delinquent tax proceedings except the defense that the taxes levied have been paid or that the property is exempt from the taxes so levied.
History:
History: History: (2126-13) 1935 c 300 s 13
Practical Notes
If you have concerns about your property tax assessment, you need to raise all your arguments in the chapter 278 petition. You cannot save some arguments for later delinquent tax proceedings. The only defenses you can raise later are that you already paid the taxes or that the property is exempt.