SWB S.B. 492 75(R)BILL ANALYSIS WAYS & MEANS S.B. 492 By: Patterson, Jerry (Jackson) 4-11-97 Committee Report (Unamended) BACKGROUND Section 33.05, Tax Code (Limitation on Collection of Taxes), establishes requirements for removing taxes from the delinquent tax roll. Currently taxes shall be removed after: (1) twenty years for real property; or (2) ten years for personal property. There is no distinction for property that is owned by a home-rule municipality. PURPOSE The bill would require a collector for a taxing unit to cancel and remove from the delinquent tax roll a tax on real property that has been delinquent for more than 10 years, if it has been owned for at least eight preceding years by a home-rule municipality in a county with a population of more than two million. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1.Amends Section 33.05(c), Tax Code (Limitation on Collection of Taxes), to require the tax collector for a taxing unit to cancel and remove from the delinquent tax roll a tax on real property that has been delinquent for more than 10 years, if the property has been owned for at least the preceding eight years by a home-rule municipality in a county with a population of more than two million. Makes conforming changes. SECTION 2.Emergency clause.