Enrolled Bill Summary

            House Bill 3306 amends various Tax Code provisions relating to property tax collection and delinquency matters. It establishes responsibilities of persons involved in the collection, receipt, or accounting of taxes or money from other individuals and clarifies the liability of responsible individuals in the case of a business that has been dissolved. Other portions address accrual of interest and penalties, the issuance of writs of possession, judgments for current taxes, and the purchase and resale of tax sale property by taxing units. The act includes provisions relating to the redemption of property sold at tax sales. For suits to collect delinquent taxes, it sets the amount of attorney's fees recoverable by a taxing unit. The act also changes the deadline for appraisal review board notices of increases in tax liability.