(HB 1118)
County sale of tax certificates after July 1.
Section
1.
That
§
10-23-28.1
be amended to read as follows:
10-23-28.1.
Notwithstanding the provisions of chapters 10-23, 10-24, and 10-25, no county
may sell any tax certificate after July 1, 2006
, unless the board of county commissioners adopts
a resolution waiving the provisions of this section that prohibit the sale of tax certificates
. The
county shall be the holder of any tax certificate issued by the county after July 1, 2006
, unless the
board of county commissioners adopts a resolution waiving the provisions of this section that
prohibit the sale of tax certificates
. The county treasurer shall continue to serve notice on the owner
of record of the real property, publish notice, and attend to the other administrative provisions
imposed by chapter 10-23, 10-24, and 10-25. Nothing in this section affects the holder of any
existing tax certificate, the method in which the tax certificate is redeemed, or the sale of real
property for taxes or assessments.