74R11492 E By Harris H.J.R. No. 106 A JOINT RESOLUTION 1-1 proposing a constitutional amendment to extinguish a taxpayer's 1-2 liability for delinquent ad valorem taxes following a tax sale. 1-3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Section 15, Article VIII, Texas Constitution, is 1-5 amended to read as follows: 1-6 Sec. 15. The annual assessment made upon landed property 1-7 shall be a special lien thereon; and all property, both real and 1-8 personal, belonging to any delinquent taxpayer shall be liable to 1-9 seizure and sale for the payment of all the taxes and penalties due 1-10 by such delinquent; and such property may be sold for the payment 1-11 of the taxes and penalties due by such delinquent, under such 1-12 regulations as the Legislature may provide. If the property is 1-13 sold at a tax sale, the taxpayer's liability for the taxes and 1-14 penalties owed the taxing units that are parties to the judgment of 1-15 foreclosure is extinguished regardless of whether the sale proceeds 1-16 are sufficient to satisfy the judgment. The Legislature may 1-17 establish limitations on avoidance of a tax sale and may provide 1-18 that a purchaser may conclusively rely upon the validity of the tax 1-19 sale to foreclose all interests in the property, subject to the 1-20 right of redemption as provided by applicable law. 1-21 SECTION 2. This proposed constitutional amendment shall be 1-22 submitted to the voters at an election to be held November 7, 1995. 1-23 The ballot shall be printed to permit voting for or against the 1-24 proposition: "The constitutional amendment to extinguish a 2-1 taxpayer's liability for delinquent ad valorem taxes following a 2-2 tax sale."