§ 35-91. Collection procedure; pleading and practice; effect of collector's affidavit; burden of proof.

(a)

Procedure. The procedure to collect the delinquent taxes due hereunder shall be by rule, which shall be tried or heard by preference in all courts, original and appellate, whether in or out of term time and either in open court or in chambers, at such time as may be fixed by the court, which shall be not less than two (2) nor more than ten (10) days, exclusive of holidays, after service on the defendant of opposing party.

(b)

Pleading and practice. All defenses, whether by exception or plea to the merits, made or intended to be made to any such claim, shall be presented and filed at one (1) time, in the court of original jurisdiction prior to the hour fixed for the hearing and no court shall consider any defenses, unless presented and filed. This provision shall be construed to deny any court the right to extend the time for pleading defenses; and no continuation shall be granted by any court to any defendant, except for legal bounds set forth in the Code of Practice.

(c)

Effect of collector's affidavit and burden of proof. Whenever the pleadings filed on behalf of the sheriff and ex officio tax collector are accompanied by the sheriff and ex officio tax collector's affidavit or by that of the counsel or attorney representing him to the effect that the facts alleged are true to the best of the affiant's knowledge and belief all of the said facts shall be accepted as prima facie truth and as constituting a prima facie case, and the burden of proof to establish anything to the contrary shall rest wholly on the defendant or opposing party.

(Code 1961, § 16-73)