PROP TAX-ADMIN SALE IN ERROR

Session: 104th General Assembly
Year: 2026
Bill #: SB3513
Category: Revenue
Position: Under Review
Mandate?
Revenue Loss?
Authority Preemption?

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Summary as Introduced

Amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act. Provides that, when the holder of the certificate of purchase is the county as trustee for taxing districts, upon request of or consent by the county as trustee, the county collector may declare an administrative sale in error at any time and for any reason. Provides that the declaration shall state the reason why the sale should not have occurred.



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