Skip to main content

Enrolled Senate Bill (S)

DIGEST

Tax sales and tax sale properties. Provides that certain notices of tax sales may omit the descriptions of the properties to be offered for sale if: (1) the notice includes a statement indicating that descriptions of the properties and minimum bids are available on the Internet web site of the county government or the county government's contractor and in printed form upon request; and (2) the descriptions of the properties are made available on the county's Internet web site and in an electronic format, on a digital storage medium, or in printed form upon request. Provides that if a county Tax sales and tax sale properties. Provides that certain notices of tax sales may omit the descriptions of the properties to be offered for sale if: (1) the notice includes a statement indicating that descriptions of the properties and minimum bids are available on the Internet web site of the county government or the county government's contractor and in printed form upon request; and (2) the descriptions of the properties are made available on the county's Internet web site and in an electronic format, on a digital storage medium, or in printed form upon request. Provides that if a county auditor or county executive has published information concerning properties to be sold in a tax sale on the Internet web site of the county government or the county government's contractor, a person who requests information concerning descriptions of those properties in an alternative form may specify that the person prefers to receive the information in an electronic format, on a digital storage medium, or in printed form. Provides that if an owner of property that has been sold at a tax sale sells the property during the redemption period: (1) the amount the buyer must pay to redeem the property includes any excess amount that was paid by the winner bidder at the tax sale and that is being held in the tax sale surplus fund; (2) a county recorder may not record the conveyance document unless the buyer has redeemed the property; and (3) if the buyer does not redeem the property before the end of the redemption period, the conveyance is inoperable and void. Gives the attorney general the power to enforce current law pertaining to agreements for compensation to locate, deliver, recover, or assist in the recovery of money deposited in a tax sale surplus fund with respect to real property as a result of a tax sale. Provides that when a governmental entity or the state becomes the owner of real property with unpaid property taxes, delinquencies, fees, special assessments, and penalties assessed against the real property, the department of local government finance may release the lien against the real property and cancel these assessments with respect to the governmental entity, the state, or a subsequent purchaser, regardless of whether the property taxes were assessed before or after the governmental entity or the state became the owner of the real property. Specifies that the cancellation of the assessments and the release of the corresponding lien does not affect the liability of any person that is personally liable for the assessments. ... View more