Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend money to the taxpayer and pay the taxing jurisdiction; repealer

Modifies provisions for the payment of delinquent taxes by permitting any person or entity to lend the money to the property owner therefor, with the lender to pay the taxing jurisdiction and receive a conditional tax receipt; requires recording of tax liens; provides for foreclosure of a conditional tax receipt like a mortgage.