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1995 SESSION

• | print version

HB 2441 Delinquent real estate taxes; tax certificates.

Introduced by: Clinton Miller | all patrons    ...    notes | add to my profiles

SUMMARY:

Delinquent real estate taxes; tax certificates. Establishes an alternative procedure for collecting delinquent real estate taxes by permitting private parties to buy "tax certificates" on such properties, by paying the delinquent taxes, and then giving such private parties the right to effect collection efforts against the delinquent landowner-taxpayers. Ultimately, the buyers of such tax certificates can enforce their rights by compelling the sale of the underlying real estate, through the local tax office. The present collection process, through the sale of delinquent tax lands, is thought to be too cumbersome, and the marketing of tax certificates may enhance the efficiency, and reduce the cost, of the current tax collection-enforcement process.

FULL TEXT

• 01/23/95  House: Presented & ordered printed LD4842356  pdf

HISTORY

• 01/23/95  House: Presented & ordered printed LD4842356
• 01/23/95  House: Referred to Committee on Finance
• 01/26/95  House: Assigned to Finance sub-committee: 2
• 02/08/95  House: No action taken by Finance by voice vote