Modifies provisions governing the seizure of property for tax delinquencies

HB 1212 modifies how counties can seize property to collect unpaid taxes. It prohibits seizing a person's primary residence (including farm property held in an LLC) for taxes owed on that home, protecting homeowners from tax-related property loss. Collectors must first attempt to seize other property and provide an affidavit proving they couldn't find it before targeting a primary residence. Seizures also cannot occur before October 1st each year. This directly affects homeowners and property owners with delinquent taxes who live in their primary residences.