Senate Bill No. 2160 Summary

• Eliminates the requirement for recorders to prepare security agreement abstracts upon request, removing language requiring this service when requested and a fee is paid.

• Requires county auditors to request certified lists from recorders and district court clerks by March 1 identifying all persons with interests in properties subject to tax liens, with those lists due by April 15.

• Establishes that county auditors must serve tax lien foreclosure notices on or before June 1 to persons residing on the property and tenants, with notices served by certified mail based on recorder or court records.

• Requires notices to mortgagees and lienholders be served by certified mail, or on a registered agent with the secretary of state if one exists for that purpose.

• Sets foreclosure costs at $50 or actual costs, whichever is higher, to be added to the amount required to satisfy the tax lien, effective for taxable years beginning after December 31, 2016.