Void Tax Law and Legal Definition

Void tax is a tax imposed without basis in law, as where the statute under which it is levied is unconstitutional or so indefinite, uncertain, or inconsistent as to be entirely inoperative. A void tax is no tax. It is as if there never had been any attempt at assessment. The owner is under no duty either at law or in equity to pay it. There is no equitable reason for requiring the owner to pay such a tax before a cloud upon his title made by a tax sale shall be removed. [Morrill v. Lovett, 95 Me. 165, 170 (Me. 1901)].