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among the various taxing districts, notices of delinquency, and collection procedures are all covered by detailed statutes. The lien for properiy taxes is prior to all other liens or encumbrances of any kind on real or personal property subject to taacation. By law, a county may not commence foreclosure of a tax lien on real property until three years have passed since the first delinquency. A Senior Citizen Property Tax Deferral Program was enacted in the 1963 legislature, effective for the 1964 income tax year. (The average tax that year was $84.00.) This allows homeowners to defer taxes until death or sale of the home. Qualifications included a minimum age of 62. Until the 1983 income taac year there was no household income limitation. For the 1984-85 property tax year, the limit for total household income (taxable and non- taxable) was less than $17,500. In the 1990 property tax year, the limit was raised to $18,500 total household income to come into the program, and $24,000 federal adjusted gross income to stay on the program. In the 1991 property tax year, the limit was raised to $19,500. In the 1995 income tax year, the limit was raised to $24,500 total household income to get on the program and $29,500 federal adjusted gross income to stay on the program. Taxes are paid by the State, which obtains a lien on the property and accrues interest at 6%. Because of the implementation of Measure 50, property tax statements were delayed in the 1997-98 fiscal year and the November 15 payment to local jurisdictions was postponed until December 22, 1997. The following tables represent relevant historic tax information for the County: 38