The Senate Government Organization Committee approved a committee substitute for Senate Bill 683 that revises deadlines and procedures for selling properties subject to delinquent tax liens, requires additional notice steps for residential property owners and allows the state auditor to hire private auctioneers for tax sales.

Counsel told the committee the substitute moves the date the sheriff must present the delinquent‑tax list to the county commission from May 15 to June 15, and moves the county commission's certification to the state auditor from June 1 to July 1. Counsel said the changes were requested by the State Auditor’s Office to give counties additional time to compile and certify delinquency information.

The substitute requires a sheriff's tax deputy or designee to attempt personal service on delinquent residential property owners or occupants if certified mail is not received, a measure described as a last‑ditch welfare check to ensure property owners receive notice before sale. “For residential property owners, the tax deputy or designee is required to provide the personal service to the residents or occupants of the property,” Counsel said. The committee record indicates the cost of personal service would be recoverable from sale proceeds.

The substitute also permits the auditor to engage a private auctioneer to conduct delinquent tax sales; if an auctioneer is used and the sale price exceeds the lien, the bidder must pay a 10% buyer’s fee to the auctioneer. The committee substitute reallocates surplus sale proceeds when sales exceed the tax liability: 50% to the county general school fund, 25% to the state's general revenue fund and 25% to the auditor's land operating fund. Counsel said the change was requested because the auditor anticipates private auctioneers would increase sale prices.

A representative from the Auditor’s Office answered committee questions and confirmed the substitute is intended to broaden notice opportunities and clarify who does which tasks in the delinquent‑tax sale process. The committee moved that the committee substitute for SB 683 be reported to the full Senate with the recommendation that it do pass; the motion carried on a voice vote and the committee reported the bill.