Land preservation program; special assessment.

Land preservation program. Allows a locality,by ordinance, to provide that a parcel of real property shall notbe removed from the land use program for delinquent taxes if suchtaxes are paid no later than December 31 of the year in which the taxes became delinquent. The bill further provides that no parcelof real property shall be removed from the land use program for delinquenttaxes if (i) such taxes become delinquent during a state of emergencydeclared by the Governor, (ii) the treasurer determines that the emergency has caused hardship for the taxpayer, and (iii) the taxesare paid no later than 90 days after the original deadline.