59-2-1326 - Illegal tax -- Injunction to restrain collection. - Utah Statutes

59-2-1326. Illegal tax -- Injunction to restrain collection.
No injunction may be granted by any court to restrain the collection of any tax or any partof the tax, nor to restrain the sale of any property for the nonpayment of the tax, unless the tax, orsome part of the tax sought to be enjoined: (1) is not authorized by law, or (2) is on propertywhich is exempt from taxation. If the payment of a part of a tax is sought to be enjoined, theother part shall be paid or tendered before any action may be commenced.

Repealed and Re-enacted by Chapter 3, 1988 General Session