NOTE: §2153.1 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2153.1. Exclusion of certain delinquent obligations from tax lien auction

            Delinquent obligations related to immovable property encumbered by a tax lien certificate issued to and held by a political subdivision may be excluded from a tax lien auction at the election of the political subdivision. As soon as practical after being directed by the political subdivision to exclude a delinquent obligation from the tax lien auction, the tax collector shall file a tax lien certificate in favor of the political subdivision in the mortgage records.

Acts 2024, No. 774, §1, see Act.