BE BY MAJORITY VOTE OF THE COMMITTEE; TO AMEND SECTION 124910, RELATING TO LIENS AND SUITS FOR THE COLLECTION OF TAXES, SO AS TO CHANGE THE DESIGNATION OF DEBTS PAYABLE TO THE STATE TO DEBTS PAYABLE TO THE COUNTY; TO AMEND SECTION 124920, RELATING TO LIENS IN THE COLLECTION OF DELINQUENT TAXES, SO AS TO MOVE THE AUTHORITY OF THE COUNTY SHERIFF TO COLLECT DELINQUENT TAXES TO THE COUNTY TAX COLLECTOR; TO AMEND SECTION 124985, AS AMENDED, RELATING TO UNCOLLECTABLE PROPERTY TAX FOR DERELICT MOBILE HOMES, SO AS TO CHANGE THE AUTHORITY FROM THE COUNTY AUDITOR TO THE COUNTY ASSESSOR, TO DETERMINE THE REMOVAL AND DISPOSAL OF A MOBILE HOME, TO INCLUDE THE REQUIREMENT THAT THE ASSESSOR REMOVE THE DERELICT HOME FROM HIS RECORDS AND THE AUDITOR TO REMOVE THE DERELICT HOME FROM THE DUPLICATE LIST; TO AMEND SECTION 1249910, RELATING TO THE SEIZURE OF PROPERTY SUBJECT TO A TAX LIEN BY THE SHERIFF OR COUNTY TAX COLLECTOR, SO AS TO REMOVE THE AUTHORITY OF THE SHERIFF TO LEVY AND SEIZE PROPERTY OF A DEFAULTING TAXPAYER; TO AMEND SECTION 1249920, RELATING TO THE SEIZURE OF PROPERTY FOR TAX DEFAULT BY THE COUNTY SHERIFF OR THE COUNTY TAX COLLECTOR, SO AS TO REMOVE THE AUTHORITY OF THE SHERIFF TO POSSESS THE SEIZED PROPERTY; TO AMEND SECTION 1249930, RELATING TO THE REMOVAL OR DESTRUCTION OF PERSONAL PROPERTY SUBJECT TO A TAX LIEN, SO AS TO REMOVE THE REFERENCE TO THE COUNTY SHERIFF; TO AMEND SECTION 1249940, RELATING TO THE DISPOSAL OF PERSONAL PROPERTY SEIZED DUE TO A TAX LIEN BY THE COUNTY SHERIFF OR TAX COLLECTOR, SO AS TO REMOVE THE AUTHORITY OF THE COUNTY SHERIFF TO ADVERTISE FOR THE SALE OF THE PROPERTY; TO AMEND SECTION 1249950, AS AMENDED, RELATING TO BIDDING ON PERSONAL PROPERTY SUBJECT TO A TAX LIEN BY THE FORFEITED LAND COMMISSION, SO AS TO ALLOW BIDS TO BE MADE ON BEHALF OF THE FORFEITED LAND COMMISSION; TO AMEND SECTION 1249960, RELATING TO THE SALE OF PROPERTY SUBJECT TO A TAX SALE,
proper authority for their removal from office for official misconduct or neglect of duty.” SECTION 3. Section 123730 of the 1976 Code is amended to read: “Section 123730. Taxes for township, school, municipal and all other purposes provided for or allowed by law shall be levied on the same assessment, which shall be make made for State county taxes.” SECTION 4. Section 1237266(A) of the 1976 Code, as last amended by Act 386 of 2006, is further amended to read: “(A) If a trustee holds legal title to a dwelling that is the legal residence of a beneficiary sixtyfive years of age or older, or totally and permanently disabled, or blind, and the beneficiary uses the dwelling, the dwelling is exempt from property taxation in the amount and manner as dwellings are exempt pursuant to Section 1237250, if the beneficiary meets the other conditions required for the exemption. A copy of the trust agreement must be provided to certify this exemption. The trustee may apply in person or by mail to the county auditor for the exemption on a form approved by the department. Further application is not necessary while the property for which the initial application was made continues to meet the eligibility requirements. The trustee shall notify the county auditor of a change in classification within six months of the change. If the trustee fails to notify the county auditor within six months, a penalty must be imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of onehalf of one percent a month. In no case may the penalty be less than thirty dollars or more than the current year’s taxes. This penalty and any interest are considered ad valorem taxes due on the property for purposes of collection and enforcement.” SECTION 5. Section 1237290 of the 1976 Code is amended to read: “Section 1237290. The first ten fifty thousand dollars of the fair market value of the dwelling place of persons shall be exempt from county, school and special assessment real estate property taxes when such persons have been residents of this State for at least one year, have each reached the age of sixtyfive years on or before