HB199:

Land preservation program; special assessment.

Bill Summary:

Land preservation program. Allows a locality,
by ordinance, to provide that a parcel of real property shall not
be removed from the land use program for delinquent taxes if such
taxes are paid no later than December 31 of the year in which the
taxes became delinquent. The bill further provides that no parcel
of real property shall be removed from the land use program for delinquent
taxes if (i) such taxes become delinquent during a state of emergency
declared by the Governor, (ii) the treasurer determines that the
emergency has caused hardship for the taxpayer, and (iii) the taxes
are paid no later than 90 days after the original deadline.