Relating to acquisitions of real property by foreclosure for delinquent taxes; prescribing an effective date.

Establishes when homeowners and condominium association assessments accrue on property deeded to the county in the tax foreclosure process. Creates a lien for the amount of the assessments against the property. Excludes certain costs from the amount of assessments secured by the lien. Establishes the liability for the assessments and the date on which the lien must be satisfied. Takes effect on the 91st day following adjournment sine die.