SB 1149 - Current law authorizes the governing body of a county to provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate. This act provides that such terms may included a compromised amount of delinquent property taxes.

This act also provides that no tract or parcel of land on which delinquent taxes are due shall be subject to sale to discharge a lien for the delinquent and unpaid taxes if the owner of such tract or parcel has entered into an installment agreement.

This act is identical to SB 468 (2023).

JOSH NORBERG