This bill reduces the amount of time county collectors have to collect personal property taxes
from 5 years to 3 years.
First class charter counties are prohibited from real estate foreclosure redemption contracts on
residential property that has been vacated for at least 6 months.
Under current law, land offered at a third offering tax sale has no redemption period. This bill
allows original owners to redeem the property within 90 days or forfeit all future redemption
Persons registering a vehicle or trailer are required to present the tax receipt for the year that
immediately precedes the year the registration is due.
The bill also requires first class charter counties to conduct land sales for delinquent property on
the day for which the sale is advertised, between the hours of 9:00 a.m. and 5:00 p.m., and
continue day to day until each respective parcel of real estate is sold. The sale will be conducted
publicly, by auction to the highest bidder, unless the highest bid is less than the full amount of the
full tax bill. Persons who have other property affected by a delinquent tax bill are not eligible to
bid on the property.