SRC-HRD S.B. 492 75(R)    BILL ANALYSIS


Senate Research CenterS.B. 492
By: Patterson
Finance
2-25-97
As Filed


DIGEST 

Currently, Texas law does not require the 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.  This bill would require a
taxing unit to cancel and remove from its delinquent rolls any tax on real
property that has been delinquent for more than 10 years if the property
has been owned for more than eight years by a home rule city in a county
with a population in excess of two million, as long as there is no pending
litigation.   

PURPOSE

As proposed, S.B. 492 requires 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 under certain conditions. 

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 33.05(c), Tax Code, to require the tax collector
for a taxing unit, if there is no pending litigation concerning the
delinquent tax at the time of the cancellation and removal, 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.
  Effective date: upon passage.