This bill addresses the situation when, following the sale or other conveyance of real estate, a tax lien is placed on the real estate in the name of the seller. This bill requires the municipal treasurer to prepare and record a discharge of the tax lien against the seller if the seller provides proof of payment of the seller's pro rata share of all taxes owed by the seller. The discharge is only for the seller; the lien remains against the real estate.

Statutes affected:
Bill Text LD 1895, HP 1266: 36.943