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House Bill 1324

House Bill 1324

ARCHIVE (2010)

Latest Information

DIGEST OF HB1324 (Updated March 4, 2010 7:53 pm - DI 84)

Disposal of vacant lots in tax sale process. Permits a county to sell a vacant parcel acquired by the county in a tax sale to the owner of a contiguous residential parcel for $1 if the contiguous parcel is entitled to the standard property tax deduction. Allows the county to establish criteria to identify vacant parcels eligible for sale. Establishes procedures for conduct of the sale, transfer of the vacant parcel, and consolidation of the vacant parcel with the contiguous parcel. Provides that the consolidated parcel is entitled to an exemption from property taxation in the amount of the assessed value of the vacant parcel at the time of consolidation until the earlier of the following: (1) the next transfer of title after the consolidation; or (2) five years after the transfer of the title to the successful applicant. Provides that a tax deed for real property sold in a tax sale: (1) does not operate to extinguish an easement recorded before the tax sale, regardless of whether the easement was taxed separately from the real property; and (2) conveys title subject to all easements recorded before the date of the tax sale.
Current Status:
Law Enacted
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