By Berlanga H.B. No. 2496
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to appraisal districts, delinquent taxes, and appeals.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 6.01, Tax Code, is amended by adding
1-5 subsection (d) to read as follows:
1-6 (d) If an appraisal district provides information to, or
1-7 acts on behalf of, a public agency as defined in Sec. 771.001,
1-8 Texas Health and Safety Code, neither the District nor its board
1-9 members shall be liable for any claim, damage or loss arising from
1-10 such act or information.
1-11 SECTION 2. Section 25.03, Tax Code, is amended by adding
1-12 subsection (c) to read as follows:
1-13 (c) An appraisal district may, as an incident to locating
1-14 and describing property in the appraisal records, assign an address
1-15 to a property.
1-16 SECTION 3. Section 32.01, Tax Code, is amended to read as
1-17 follows:
1-18 Sec. 32.01. Tax Lien. On January 1 of each year, a tax lien
1-19 attaches to property to secure payment of all taxes, penalties,
1-20 and interest ultimately imposed for the year on that property,
1-21 whether or not the taxes are imposed in the year the lien attaches.
1-22 The lien on personal property including inventory, furniture,
1-23 fixtures and equipment is a lien in solido and exists on all
2-1 similar items owned throughout the course of the year. The lien
2-2 exists in favor of each taxing unit having power to tax the
2-3 property. The lien is automatically perfected and requires no
2-4 affirmative action by the taxing unit for perfection except that
2-5 which is specifically required by Section 32.03(b) of this code.
2-6 SECTION 4. Section 33.01, Tax Code, is amended by adding
2-7 subsection (d) to read as follows:
2-8 (d) the foregoing subsections apply to all delinquent taxes
2-9 including those upon which judgment has been entered by a court of
2-10 competent jurisdiction.
2-11 SECTION 5. Section 33.41(a), Tax Code, is amended to read as
2-12 follows:
2-13 (a) At any time after its tax on property becomes
2-14 delinquent, a taxing unit may file suit to foreclose the lien
2-15 securing payment of the tax, to enforce personal liability for the
2-16 tax, or both, and may include foreclosure and enforcement of
2-17 personal liability for other liens of the taxing unit existing on
2-18 the property. The suit must be in a court of competent
2-19 jurisdiction for the county in which the tax was imposed.
2-20 SECTION 6. Section 33.48(a), Tax Code, is amended to read as
2-21 follows:
2-22 (a) In addition to other costs authorized by law, a taxing
2-23 unit is entitled to recover the following costs and expenses in a
2-24 suit to collect a delinquent tax:
2-25 (1) all usual court costs, including the cost of
3-1 serving process;
3-2 (2) costs of filing for record any notices of lis
3-3 pendens affecting real property;
3-4 (3) <(2)> expenses of foreclosure sale;
3-5 (4) <(3)> reasonable expenses, subject to approval by the
3-6 court, that are incurred by the taxing unit in determining the
3-7 name, identity, and location of necessary parties and in procuring
3-8 necessary legal descriptions of the property on which a delinquent
3-9 tax is due; and
3-10 (5) <(4)> reasonable attorney's fees approved by the court
3-11 and not exceeding 15 percent of the total amount of taxes,
3-12 penalties, and interest <adjudged> due the unit.
3-13 SECTION 7. Section 33.51, Tax Code, is amended to read as
3-14 follows:
3-15 Sec. 33.51. Writ of Possession. If the court orders the
3-16 foreclosure of a tax lien and the sale of real property, the
3-17 judgment shall provide <for the issuance> upon request, a writ of
3-18 possession <to the purchaser> shall be issued in favor of the
3-19 purchaser at the sale or his assigns. <within 20 days after the
3-20 period of redemption expires.>
3-21 SECTION 8. Section 33.52, Tax Code, is amended to read as
3-22 follows:
3-23 Sec. 33.52. Judgment for Current Taxes. (a) If the court
3-24 orders the foreclosure of a tax lien and the sale of real property,
3-25 the judgment shall, upon the request by the taxing unit, order that
4-1 the taxing unit recover from the proceeds of the sale the amount of
4-2 tax on the property for the current tax year. <prorated to the day
4-3 of judgment.>
4-4 (b) If the amount of tax for the current tax year has not
4-5 been determined on the date of judgment, the court shall, upon
4-6 request by the taxing unit order recovery of the amount of tax
4-7 imposed on the property for the preceding tax year. <prorated to
4-8 the date of judgment>.
4-9 (c) If the judgment fails to provide for recovery of taxes
4-10 imposed for the current tax year or for estimated taxes not yet
4-11 determined for the current tax year, any sale of the real property
4-12 shall be made subject to any such current year taxes and to the
4-13 lien securing same.
4-14 SECTION 9. Sections 33.71(a) and (c), Tax Code, are amended
4-15 to read as follows:
4-16 (a) The court may, in delinquent tax suits, for good cause
4-17 appoint a master in chancery for each case as desired, who shall be
4-18 a citizen of this state and not an attorney for either party to the
4-19 action, nor related to either party, who shall perform all of the
4-20 duties required by the court, be under orders of the court, <and>
4-21 have the power the master of chancery has in a court of equity, and
4-22 who shall have served in the capacity of master in chancery in
4-23 delinquent tax suits for less than four years.
4-24 (c) Subject to the limitations and specifications stated in
4-25 the order, the master may:
5-1 (1) regulate all proceedings in every hearing before
5-2 the master and do all acts and take all measures necessary or
5-3 proper for the efficient performance of duties under the order but
5-4 only as specifically provided by the Texas Rules of Civil Procedure
5-5 and provisions of this Code;
5-6 (2) require the production of evidence upon all
5-7 matters embraced in the reference, including the production of
5-8 books, papers, vouchers, documents, and other writings applicable
5-9 to the case;
5-10 (3) rule upon the admissibility of evidence, unless
5-11 otherwise directed by the order of reference;
5-12 (4) put witnesses on oath, and examine them; and
5-13 (5) call the parties to the action and examine them
5-14 upon oath.
5-15 SECTION 10. Section 34.05(a), Tax Code, is amended to read
5-16 as follows:
5-17 (a) If property is sold to a taxing unit that is a party to
5-18 the judgment, the taxing unit may sell the property at any time,
5-19 subject to any right of redemption existing at the time of the
5-20 sale. The taxing unit may, but is not required to, sell the
5-21 property by following the procedures provided by Section 272.001,
5-22 Local Government Code.
5-23 SECTION 11. Section 34.21, Tax Code, is amended to read as
5-24 follows:
5-25 Sec. 34.21. Right of Redemption. (a) The owner of real
6-1 property sold at a tax sale to a purchaser, other than a taxing
6-2 unit, may redeem the property within two years after the date on
6-3 which the purchaser's deed is filed for record by paying the
6-4 purchaser the amount he bid for the property, the amount of the
6-5 deed recording fee, and the amount paid by the purchaser as taxes,
6-6 penalties, interest, and costs on the property, plus 25 percent of
6-7 the aggregate total if the property is redeemed during the first
6-8 year of the redemption period or 50 percent of the aggregate total
6-9 if the property is redeemed during the second year of the
6-10 redemption period.
6-11 (b) The owner of real property bid off to a taxing unit
6-12 under Sec. 34.01(c) of this code may redeem the property prior to
6-13 its resale within two years after the date on which the taxing
6-14 unit's deed is filed of record by paying the taxing unit the
6-15 aggregate amount of the judgment against the property or the market
6-16 value of the property as specified in the judgment, whichever is
6-17 less, plus the amount of the taxing unit's deed recording fee.
6-18 (c) The owner of real property resold by a taxing unit under
6-19 Sec. 34.05 of this code may redeem the property within two years
6-20 after the date on which the taxing unit's deed from the sheriff or
6-21 constable is filed of record by paying the resale purchaser the
6-22 amount he paid for the property, the amount of his deed recording
6-23 fee, and the amount paid by the purchaser as taxes, penalties,
6-24 interest and costs on the property, plus 25 percent of the
6-25 aggregate total if the property is redeemed during the first year
7-1 of the redemption period or 50 percent of the aggregate total if
7-2 the property is redeemed during the second year of the redemption
7-3 period.
7-4 (d) <(b)> If the owner of the property makes an affidavit
7-5 that he has made diligent search in the county in which the
7-6 property is located for the purchaser at the tax sale or, if
7-7 applicable, for the purchaser at any resale, and has failed to find
7-8 him, that the purchaser <at the sale> is not a resident of the
7-9 county in which the property is located, that he and the purchaser
7-10 cannot agree on the amount of redemption money due, or that the
7-11 purchaser refuses to give him a quitclaim deed to the property, the
7-12 owner may redeem the land by paying the required amount as
7-13 prescribed by <Subsection (a)> this section to the
7-14 assessor-collector for the county in which the property is located.
7-15 The assessor-collector receiving the payment shall give the owner a
7-16 signed receipt witnessed by two persons. The receipt, when
7-17 recorded, is notice to all persons that the property described has
7-18 been redeemed. The assessor-collector shall on demand pay the
7-19 money received by him to the purchaser < the tax sale.>
7-20 (e) <(c)> The right of redemption does not grant or reserve
7-21 in the former owner of the real property the right to the use or
7-22 possession of the property, or to receive rents, income, or other
7-23 benefits from the property while the right of redemption exists.
7-24 SECTION 12. Section 34.23, Tax code, is amended to read as
7-25 follows:
8-1 Sec. 34.23. Distribution of Redemption Proceeds. <(a)> If
8-2 the owner of property sold for taxes to a taxing unit redeems the
8-3 property before the property is resold, the taxing unit shall
8-4 distribute the redemption proceeds in the manner that proceeds of
8-5 the resale of property are distributed.
8-6 <(b) If the owner of property sold for taxes redeems the
8-7 property from the taxing unit after the property has been resold,
8-8 the taxing unit shall pay the purchaser at the resale the amount he
8-9 paid for the property, plus 25 percent of that amount if the
8-10 redemption occurs within one year after the date the property is
8-11 resold or 50 percent of that amount if the redemption occurs more
8-12 than one year after the date the property is resold. The taxing
8-13 unit shall distribute the redemption proceeds remaining after
8-14 payment of the amount due the purchaser at resale to the taxing
8-15 units adjudged to have tax liens against the property in the
8-16 proportion the amount of each unit's lien bears to the total amount
8-17 of all liens established in the foreclosure suit.>
8-18 SECTION 13. Section 42.28, Tax Code, is amended to read as
8-19 follows:
8-20 Sec. 42.28. Appeal of District Court Judgment. A party may
8-21 appeal the final judgment of the district court as provided by law
8-22 for appeal of civil suits generally, except that an appeal bond is
8-23 not required of the chief appraiser, the appraisal district, the
8-24 appraisal review board, the county, the comptroller, or the
8-25 commissioners court.
9-1 SECTION 14. This Act takes effect September 1, 1993.
9-2 SECTION 15. The importance of this legislation and the
9-3 crowded condition of the calendars in both houses create an
9-4 emergency and an imperative public necessity that the
9-5 constitutional rule requiring bills to be read on three several
9-6 days in each house be suspended, and this rule is hereby suspended.