The term, taxes, as used in §§ 10-22-59 and 10-22-61 means: (1) Any and all tax assessments lawfully made whether the taxes are based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise; (2) Any and all penalties lawfully imposed pursuant to a taxing statute; and (3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
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