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1999 SESSION

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HB 2211 Local tax administration; sale of land for delinquent taxes.

Introduced by: Anne G. Rhodes | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Local tax administration; sale of land for delinquent taxes. Provides that real estate may be presumed to be abandoned if it is assessed at $20,000 and (i) the tax is delinquent for three years and (a) the land or structure has been declared a nuisance (b) proper notice has been given but the owner of record has failed to act, and (c) the locality has placed liens on the property to pay for abatement of code violations which have not been paid; or (ii) the tax is delinquent for seven years. If property is deemed abandoned, the court shall not be required to refer the case to a commissioner in chancery prior to its sale for delinquent taxes. Currently referral to a commissioner in chancery is optional.


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