HB 2061 -- Property Tax:  Delinquent Taxes

Sponsor:  Lakin

This bill allows the county collector to apply any payment of
real property taxes first to delinquent taxes on a parcel of
real property before applying payments to the current tax on a
parcel, except when payments are received from an escrow account
from a financial institution.

The bill also exempts certain property from the requirement of
initial procedures for the sale of land for delinquent taxes to
commence within 3 years of the date of delinquency.