The proposed bill would amend current statutes regarding the sale of tax-deeded real property held by the state. Under the current law, the board of supervisors (BOS) can sell such property to the highest bidder, with specific exceptions for contiguous property owners. The bill introduces new provisions allowing the BOS to sell tax-deeded property not only to residential contiguous owners but also to owners of contiguous commercial and agricultural properties. It also stipulates that if multiple contiguous property owners are interested, the BOS must prioritize the offer from the owner whose property was most recently under common ownership with the property for sale. Additionally, contiguous property owners would be required to request a joint assessment of their properties for tax purposes.

Furthermore, the bill allows the BOS to sell tax-deeded property directly to homeowners' associations if the property is part of a common area they maintain. It also enables the BOS to establish procedures for accepting monetary offers for properties that are not eligible for auction or have not sold at auction. The bill makes several technical changes and clarifications to existing statutes, ensuring a more streamlined process for the sale of tax-deeded properties.

Statutes affected:
Introduced Version: 42-18303
Senate Engrossed Version: 42-18303
Chaptered Version: 42-18303