Present Constitution provides that the tax collector, on the day of the tax sale, shall sell the portion of the property which the debtor points out. If the debtor does not point out sufficient property, the collector shall sell immediately the least quantity of property which any bidder will buy for the amount of the taxes, interest, penalties and costs.

Proposed Constitutional Amendment removes the authority of the collector to sell the least quantity of the debtor's property when the debtor does not point out sufficient property and authorizes the collector to sell the property which any bidder will buy for the amount of the taxes, interest, penalties and costs.

Proposed Constitutional Amendment provides that any bidder may elect to bid down the five percent penalty as provided by this section in the constitution in increments of one-tenth of one percent if authorized by the state or local tax collector.

Present Constitution provides that when taxes on movables are delinquent, the tax collector shall seize and sell 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 retains present law and provides that when taxes on movables are delinquent, the tax collector shall seize and sell sufficient movable property of the delinquent taxpayer to pay the tax, interest, penalties, and costs.