Current law specifies that after the distraint sale of a mobile home to collect delinquent property taxes, any surplus proceeds from the sale must be credited to the county general fund. The bill modifies the distraint sale statute to require a public auction of the mobile home at a fixed fair minimum price with any surplus proceeds being paid to the owner, or any other person having established a legal right thereto, in order to bring state law into compliance with the United States supreme court's recent decision affirming a property owner's constitutional right to the value of their property in excess of their tax debt. The bill also extends the redemption period for the owner of a mobile home that is located on leased land or other land not owned by the owner from one year to 2 years.