Present Constitution provides that there shall be no forfeiture of property for nonpayment of taxes and at the expiration of the year in which the taxes are due authorizes the tax collector to give notice to the delinquent taxpayer, advertise the property for sale, sell the portion of the property which the debtor points out and if the debtor does not point out sufficient property, sell the least quantity of property which any bidder will buy for the amount of the taxes, interest and costs.

Proposed Constitutional Amendment allows an authorized agent of the tax collector to sell the property of the delinquent taxpayer and to collect a fee to be included in the costs, not to exceed the maximum amount set forth in applicable state law, charged on the date of the delinquency. Further provides that the tax collector is not relieved of its duties and responsibilities under law to the delinquent taxpayer if an authorized agent is used.

Present Constitution requires the tax collector to seize and sell at public auction sufficient movable property of the delinquent taxpayer to pay the tax, whether or not the property seized is the property which was assessed.

Proposed Constitutional Amendment allows an authorized agent of the tax collector in accordance with law to seize and sell at public auction sufficient movable property of the delinquent taxpayer to pay the tax and costs, which include the fee of the authorized agent, not to exceed the maximum amount set forth in applicable state law, charged on the date of the delinquency. Further provides that the tax collector is not relieved of its duties and responsibilities under law to the delinquent taxpayer if an authorized agent is used.