Requiring owners of record be notified before real property can be sold due to nonpayment of taxes

This bill requires sheriffs to send certified mail notices to property owners, residents, and lienholders at least 30 days before selling property for unpaid taxes. It directly affects homeowners and property owners with delinquent taxes, ensuring they receive written notice of the upcoming sale date and amount owed. The key mechanism adds a $10 fee per recipient for the mailing cost, which is included in the total taxes due. The bill also specifies that notices must be sent to owners of record, occupants, and those with written requests on file, in addition to current publication requirements. This change aims to improve transparency before tax sales occur.