Simplifying processes and timelines related to personal property distraint.

SB 5221 simplifies processes and timelines for county treasurers collecting delinquent personal property taxes, primarily affecting owners of personal property, including mobile and manufactured homes. The bill modifies rules for distraint sales, including how excess funds are distributed and clarifying the timeline for distraining certain mobile homes. It also allows county treasurers to waive outstanding interest and penalties on delinquent taxes for income-qualified mobile or manufactured home owners who meet specific conditions. Additionally, it permits electronic public auctions for distraint sales and clarifies when taxes may be canceled as uncollectible.