SCS Voted Do Pass S Local Government, Elections and Pensions Committee (5505S.02C)
Summary
The bill deletes dozens of existing sections and replaces them with new language that changes how counties collect unpaid property taxes, notably removing the requirement that taxes be delinquent for two years before a county can use judicial foreclosure instead of an auction. It also adds new rules for county tax‑sale auctions, bidder eligibility, and the operation of land‑bank agencies. The measure failed to pass.
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