SB3513

SB3513 amends the Property Tax Code and Mobile Home Local Services Tax Enforcement Act to allow county collectors to declare administrative sales in.

SB3513 amends the Property Tax Code and the Mobile Home Local Services Tax Enforcement Act to allow county collectors to declare administrative sales in error. This applies when the county is the trustee for taxing districts and upon request or consent by the county as trustee. The declaration must state the reason for the error. The bill also outlines conditions under which a sale can be declared in error, such as when the property was not subject to taxation, taxes were paid prior to the sale, or there was an error by a county official.