Introduced
by
To treat delinquent property taxes on buildings and improvements located on leased land in the same manner as unpaid taxes levied on personal property. This means they would not be turned over to the county treasurer for forfeiture, foreclosure, and sale under the real property delinquency process, but to the appropriate local tax collection unit for collection as if they were unpaid personal property taxes. This addresses the problem arising when a building and the land on which it sits are taxed separately to different owners.
Referred to the Committee on Tax Policy
Passed in the House 93 to 0 (details)
Passed in the Senate 37 to 0 (details)
