283.05 VOID TAXES PAID BY MORTGAGEE; REFUND.
When money is paid for taxes on land by a person who holds a mortgage thereon, or who
in good faith is acting as if the owner thereof under a mortgage foreclosure afterward declared
void, and in an action for the foreclosure or reforeclosure of such mortgage it is adjudged that the
assessment of the property or the levy of the taxes was void, the money so paid, with interest from
the date of such payment at the rate of seven percent per annum, shall be refunded to such person,
or the executors, administrators, or assigns of the person. Such refundment shall be made on the
presentation to the county auditor of a certified copy of the final judgment declaring the assessment
or levy void, and such land shall thereafter become subject to reassessment for such taxes.
History: (2181) RL s 967; 1986 c 444