[chang up]

my question is if a county took a piece of property off there tax roll can a business use that property that no taxes are being paid on

[smoothy]

How do you know its off the books or that nobody is paying the taxes on it? Never heard of ANY property being taken "off the books".

Property that has unpaid taxes is commonly seized and auctioned off to new owners.

[joypulv]

I doubt your premise.
Even so, no one has a right to use a property without permission, that isn't his, in any state in the US.

[ScottGem]

Bottom line is making use of property you do not own is illegal. However, under the laws of adverse possession, you might be able to claim ownership of the property if you can openly use it for a period.

But as smoothy property is never taken off the tax rolls.

[AK lawyer]

Personal property?

I question whether OP really means chattels. I don't know how personal property can be on tax rolls (other than a mobile home, I guess), and the laws of adverse possession certainly don't apply.

[ScottGem]

That's why I'm assuming the Subject was misstated and I'm going by what was said in the body of the post.

[smoothy]

Same here. I was assuming a chunk of land and/or structure is what they meant was involved.

[AK lawyer]

OK, arguendo, if the local government took real property "off there (sic) tax roll", does that mean that the property was tax-foreclosed and became county property? Perhaps. Then, apparently, a privately-owned business wants to use it. In that case, the next questions would be

• whether that business is the former owner;
• whether or not the business has been given permission from the county to use it,
• etc.

In short, there are simply two many unknowns here to make further discussion productive.