Relating to the sales of tax liens

Summary

The bill directs sheriffs to suspend a tax‑lien sale when the property has already been conveyed, the lien was previously sold, the listed amount is materially incorrect, or the property is exempt from ad valorem tax. County commissions then decide whether to remove the lien from sale or include it in the next sale, and they may never authorize a sale of a lien on government‑owned land. It also confirms that a tax deed gives the purchaser clear title that dates back to the tax year or sale date, and that government entities acquiring such deeds are exempt from future ad valorem taxes.

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