TAX/AD VALOREM: Constitutional amendment that provides relative to tax sales. (2/3-CA13s1(A)) (EN SEE FISC NOTE LF RV See Note)

This bill proposes a constitutional amendment to update the rules governing tax sales of property in the state. It directly affects property owners whose homes or land have been sold to satisfy unpaid taxes by clarifying the legal process and protecting their rights. The key provisions redefine the concept of forfeiture, establish a specific period during which tax liens cannot be enforced, and create a formal procedure for owners to claim any leftover money from a sale. Additionally, the amendment allows the legislature to pass laws enabling tax collectors to waive penalties for good cause. This change aims to bring more clarity and fairness to the existing tax sale system without altering the fundamental obligation to pay taxes.