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, 1^ST 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