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Senate Bill 0155

Senate Bill 0155

ARCHIVE (2011)

Latest Information

DIGEST OF SB155 (Updated April 25, 2011 2:05 pm - DI 84)

Tax liens. Requires the department to release a judgment if: (1) it has been fully satisfied; or (2) the tax assessment or issuance of the tax warrant was erroneous. Provides that a tax lien on real property is void if the person owing the tax provides written notice to the department to file an action to foreclose the lien, and the department fails to file an action to foreclose the lien not later than 180 days after receiving the notice. Permits a sheriff to collect the outstanding tax liability if the taxpayer has taken an action to foreclose the lien. Specifies that a complaint to foreclose a homeowners association lien may not be filed earlier than 90 days after recording, unless a person files a notice to foreclose the lien, or another person files an action to foreclose the property that is the subject of the lien.
    Current Status:
    Law Enacted
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