(1) Fraud in making the final assessment or in the final assessment, or in the procuring of the lien.
(2) Payment of the final assessment or lien before sale or redemption after sale.
(3) That payment or redemption was prevented by fraud of the purchaser.
(4) That the property was sold for a lien or final assessment for which neither the property nor its owner, at the time of sale, was liable, and that no part of the final assessment or lien was assessed or levied upon the property sold. [Amended by 1991 c.902 §67; 2003 c.802 §43]