SB1475

Modifies provisions for delinquent property taxes, including tax liens, foreclosure, and collection practices.

Advances the collection and enforcement of delinquent property taxes by modifying tax lien enforcement, foreclosure procedures, and collection practices. Establishes a seven-year period before foreclosure can be initiated on delinquent property taxes, with no additional penalties or interest assessed during this period. Prohibits county and state officials from contracting with private collection agencies for tax collection, except for the director of revenue who may contract with private attorneys or agencies for delinquent tax collection.