§ 66-4.012. Scope of hearing.

(a)

The hearing shall be limited to the following issues:

(1)

Whether the taxes were invalidly levied against the assessee;

(2)

Whether the taxes have been paid;

(3)

Whether the assessee has no interest in the seized property;

(4)

Whether it is probable that the taxes will be collectible after the date of delinquency;

(5)

Whether the probable sale price will be very grossly less than the property's then fair market value and whether delaying the tax collector's sale or allowing the taxpayer to sell will very substantially lessen this alleged disparity in values.

(b)

Whether there has been an overvaluation in the assessment on which the taxes have been based is not within the scope of the hearing.

(Ord. 80-30).