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.