Section 53B-14-108 - Complaint filed - Bond furnished by borrower - Terms of bond(1) If a complaint is filed under Section 53B-14-107, the borrower may furnish to the tax commission a bond, with good and sufficient sureties, in the amount of the balance of the loan or the amount of any overpayment or refund due, whichever is less.(2) The lien created under Section 53B-14-106 is then dissolved as to that overpayment or refund and the overpayment or refund released to the borrower.(3) The bond shall provide that the surety will pay, upon a final determination adverse to the borrower, the amount of the bond, or a lesser amount as the court may determine, to the tax commission for the use and benefit of the college, university, or board obtaining the order.Enacted by Chapter 167, 1987 General Session