HCS/SB 800 - This act contains several provisions for the sale of tax delinquent property.

TAX SALES - A 90-day redemption period is allowed when tax delinquent property is sold to the highest bidder. A person with a recorded interest in real estate offered for sale at a "third offering tax auction" must redeem the property at least 90 days prior to the possible purchase date or forever lose his interest. (140.250, 140.405)

TAX SALES, 1ST CLASS CHARTER COUNTIES - Redemption contracts are limited where the property has been vacant for at least 6 months. Some specifics are included on sheriff's sales, such as the time, highest bid taken, and delinquent tax owners being made ineligible to bid. (141.530, 141.550)

LAND TRUSTEES - The change made for land trustee sales to nonprofit organizations is removed. (141.750)

DRAINAGE & LEVEE DISTRICTS - The tax rate upon delinquent taxes is increased from 1% to 2% per month, with a maximum of 18% per year. (242.580, 243.370, 245.210)

PERSONAL PROPERTY TAX RECEIPTS - The receipts used for motor vehicle registration shall be issued for the previous tax year. (301.025)
MIKE HOEFERKAMP