Introduced
by
To establish that if a property owner with delinquent property taxes sells the property to a federally recognized Indian tribe, the seller can be held personally liable for the back taxes. Under current law, local governments can foreclose tax delinquent property and eventually seize it, but generally cannot come after other assets of the owner. When property goes into tribal ownership, however, federal law exempts it from this tax foreclosure process.
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Passed in the House 110 to 0 (details)
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Substitute offered
The substitute passed by voice vote
Passed in the Senate 37 to 0 (details)
To establish that if a property owner with delinquent property taxes sells the property to a federally recognized Indian tribe, the seller can be held personally liable for the back taxes. Under current law, local governments can foreclose tax delinquent property and eventually seize it, but generally cannot come after other assets of the owner. When property goes into tribal ownership, however, federal law exempts it from this tax foreclosure process.
Passed in the House 110 to 0 (details)
To concur with the Senate-passed version of the bill.
