SRC-SLL S.B. 141 75(R)BILL ANALYSIS


Senate Research CenterS.B. 141
By: Cain
Intergovernmental Relations
2-12-97
Committee Report (Amended)


DIGEST 

Currently, Texas law does not authorize a county to seize and sell
abandoned real property for delinquent ad valorem taxes.  These properties
often pose a health or safety threat but Texas counties lack the authority
to seize the property and sell it.  In addition, granting counties the
authority to seize and sell abandoned property would reduce government
expenditures on these properties and provide an increased tax base.  This
bill will grant a county the power to seize and sell abandoned real
property for delinquent ad valorem taxes. 

PURPOSE

As proposed, S.B. 141 grants power to a county to seize and sell abandoned
real property for delinquent ad valorem taxes. 

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 Chapter 33E, Tax Code, as follows:

SUBCHAPTER E.  SEIZURE OF REAL PROPERTY

Sec.  33.91.  New heading: PROPERTY SUBJECT TO SEIZURE BY MUNICIPALITY.
Prohibits the seizure and sale from being set aside or voided because of
any error in determination. 

Sec.  33.911.  PROPERTY SUBJECT TO SEIZURE BY COUNTY.  Provides that
certain real property owned by a person is subject to seizure by a county
for the payment of delinquent ad valorem taxes, penalties, and interest
the person owes on the property if the taxes are delinquent for each of
the preceding five years and the county tax assessor-collector determines
that seizure of the property would be in the best interest of the county
and the other taxing units after determining that the sum of all
outstanding tax and county claims against the property plus the estimated
costs of a standard judicial foreclosure exceed the anticipated proceeds
from a tax sale.  Prohibits the seizure or sale from being set aside or
voided because of any error in determination. 

Sec.  33.92.  INSTITUTION OF SEIZURE.  Makes conforming changes.

Sec.  33.93.  TAX WARRANT.  Makes conforming changes.

Sec.  33.94.  NOTICE OF TAX SALE.  Makes a conforming change. 

Sec.  33.95.  PURCHASER.  Makes no change.

SECTION 2. Effective date: September 1, 1997.

SECTION 3. Emergency clause.
 

SUMMARY OF COMMITTEE CHANGES

Amends SECTION 1, Section 33.91, Tax Code, to prohibit the seizure and
sale from being set aside or voided because of any error in determination. 

Amends SECTION 1, Section 33.911, Tax Code, to prohibit the seizure and
sale from being set aside or voided because of any error in determination.