HB 2165

Abstract

Sale of land for delinquent taxes. Extendsfrom 36 to 60 months the time period for which a local tax officialmay suspend an action for the sale of tax delinquent property, which under current law is authorized if the owner enters into an agreementwith the official to pay delinquent taxes in installments. The billalso authorizes an official to suspend an action if a person whois not a party to the action gives notice asserting ownership rights,by virtue of testate or intestate succession, in the property subjectto the action. If a court determines such person has ownership rightsin the property, such person may enter into an installment plan similarto what is authorized under current law. Thebill provides that a final court order confirming sale of tax delinquentproperty shall not be entered sooner than the later of (i) 90 daysafter the official gives notice of the action or (ii) 90 days afterthe official receives notice from a person who is not a party tothe action asserting ownership rights.