A bill for an act relating to tax and special assessment collections for buildings or improvements erected on land owned by another person.

This bill changes how property taxes and special assessments are collected for buildings or improvements made on land owned by someone else. It specifically allows counties to collect unpaid special assessments (like costs for street repairs) on residential buildings or improvements valued at $20,000 or more, if the improvement was built by a tenant or third party on another person's land. Previously, such special assessments couldn't be collected this way for qualifying residential properties. The bill also requires county treasurers to notify both the landowner and the improvement owner when starting tax collection for these delinquent amounts.