SRC-CDH H.B. 1610 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 1610
By: Turner, Bob (Carona)
Intergovernmental Relations
5-13-97
Engrossed


DIGEST 

Currently, Section 33.53 of the Tax Code provides that a court shall order
the sale of property to satisfy the amount of judgment in a suit for
foreclosure of a tax lien.  If the property owner pays the tax judgment
prior to the sale of the property, there are no requirements for the
taxing unit to file or record a release of lien in the deed records of the
county.  H.B. 1610 allows property owners to receive and have recorded in
the deed records a release of tax lien on their property if the owner pays
the amount of the judgment before the property is sold.    

PURPOSE

As proposed, H.B. 1610 establishes a filing requirement of a release of a
judgment lien for ad valorem taxes on payment of the amount of the
judgment.   

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 33.53, Tax Code, as follows:

Sec. 33.53.  New heading:  ORDER OF SALE; PAYMENT BEFORE SALE.  Requires
the taxing unit, if the owner pays the amount of the judgment before the
property is sold, to release the tax lien held by the taxing unit on the
property and file for record with the clerk of the court in which the
judgment was rendered a release of the lien. 

SECTION 2. Makes application of this Act prospective.

SECTION 3. Effective date:  September 1, 1997.

SECTION 4. Emergency clause.