Senate Bill 409
Engrossed Senate Bill (S)
DIGEST
Recording notices concerning taxes and property. Requires a county auditor to place a notation on the tax duplicate when the county auditor determines that property is no longer eligible for a standard deduction and indicates that a bona fide purchaser of the property is not liable for taxes and penalties that accrue before the notation is made as a result of the removal of the deduction. Indicates that certain defects in a lease recorded with the county recorder do not invalidate the effect of recording the lease.
Recording notices concerning taxes and property. Requires a county auditor to place a notation on the tax duplicate when the county auditor determines that property is no longer eligible for a standard deduction and indicates that a bona fide purchaser of the property is not liable for taxes and penalties that accrue before the notation is made as a result of the removal of the deduction. Indicates that certain defects in a lease recorded with the county recorder do not invalidate the effect of recording the lease.
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