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Office of the Revisor of Statutes

SF 1310 Senate Long Description

Authorizing and providing for the sale of delinquent real property +tax liens by taxing authorities, restriction; providing for certain actions by +counties on behalf of taxing authorities; providing for the amount of the liens; prescribing certain sale procedures; providing for sale to joint +powers agencies, specifying the terms of the agreement; authorizing +subsequent bulk sale by joint powers agencies, specifying certain notice +requirements, factors for consideration in awarding the sale and certain terms of +agreements; authorizing joint powers agency postponement or cancellation of +proposed sales without liability for damages; specifying certain tax lien +certificate requirements, providing for recording of the certificates in the +office of county recorder; specifying certain rights of tax lien certificate +holders and providing for discharge; exempting tax liens and tax lien +certificates from taxation; authorizing and providing for the foreclosure or redemption+ of the liens; limiting adverse claims; providing for priority and payment of+ and for the effect of tax-forfeited property on the liens, providing for the distribution of tax-forfeited property sale proceeds upon sale before foreclosure (ra)