|
Senate Bill 898 |
Senate Author: Carona |
|
Effective: 9-1-05 |
House Sponsor: Hill |
Senate Bill 898 amends the Tax Code to require the assessor for each taxing unit to prepare and mail a tax bill to both the property owner and the person's authorized agent, rather than to either the owner or the agent. The bill also extinguishes a taxing unit's lien on property and absolves the property's purchaser of a tax liability for that property if the transfer of property is accompanied by a tax certificate that fails to include that property because of its omission from an appraisal roll. The bill provides that the person who owns or acquires the property on January 1 of the year for which the tax on the property would have been imposed had it not been omitted remains personally liable for the tax on the omitted property.