By Harris                                            H.J.R. No. 106
       74R7865 SMH-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to require a taxing unit that
    1-2  seeks to collect delinquent ad valorem taxes to elect between
    1-3  enforcing the lien securing payment of the taxes and enforcing
    1-4  personal liability for the taxes.
    1-5        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Section 15, Article VIII, Texas Constitution, is
    1-7  amended to read as follows:
    1-8        Sec. 15.  The annual assessment made upon landed property
    1-9  shall be a special lien thereon; and all property, both real and
   1-10  personal, belonging to any delinquent taxpayer shall be liable to
   1-11  seizure and sale for the payment of all the taxes and penalties due
   1-12  by such delinquent; and such property may be sold for the payment
   1-13  of the taxes and penalties due by such delinquent, under such
   1-14  regulations as the Legislature may provide.  A taxing unit may
   1-15  enforce the lien securing payment of taxes and penalties or may
   1-16  enforce the taxpayer's personal liability for taxes and penalties
   1-17  but is not entitled to both remedies.  If the property is sold at a
   1-18  tax sale, the taxpayer's liability for the taxes and penalties owed
   1-19  the taxing units that are parties to the judgment of foreclosure is
   1-20  extinguished regardless of whether the sale proceeds are sufficient
   1-21  to satisfy the judgment.
   1-22        SECTION 2.  This proposed constitutional amendment shall be
   1-23  submitted to the voters at an election to be held November 7, 1995.
   1-24  The ballot shall be printed to permit voting for or against the
    2-1  proposition:  "The constitutional amendment to require a taxing
    2-2  unit that seeks to collect delinquent ad valorem taxes to elect
    2-3  between enforcing the lien securing payment of the taxes and
    2-4  enforcing personal liability for the taxes."