HB0858 Summary

• Requires errors by assessors, county officials, or boards to be "material to the tax sale" before a court can declare a sale in error, excluding errors of property value judgment.

• Excludes errors in physical characteristics or location of property displayed on county assessing officials' websites from grounds for declaring a sale in error.

• Expands grounds for sale in error when a bankruptcy petition is filed prior to tax sale if the property is subject to an automatic stay and the petition is active on the date of application or tax sale.

• Updates language for certificate of purchase holders to declare sale in error when bankruptcy petition filed after tax sale but before tax deed issuance, requiring active automatic stay on the petition filing date.

• Takes effect immediately upon enactment.