SRC-SLL S.J.R. 30 75(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 30
By: Patterson
Jurisprudence
4-1-97
As Filed


DIGEST 

Currently, Section 15, Article VIII, of theTexas Constitution established
that property of a delinquent taxpayer is liable to seizure and sale for
the payment of all the taxes and penalties due, under such regulations as
the legislature may provide.  S.J.R. 30 will require the submission to the
voters of a constitutional amendment to require a taxing unit that seeks
to collect delinquent ad valorem taxes to elect between enforcing the lien
securing payment of the taxes and enforcing personal liability for the
taxes. 

PURPOSE

As proposed, S.J.R. 30 requires the submission to the voters of a
constitutional amendment to require a taxing unit that seeks to collect
delinquent ad valorem taxes to elect between enforcing the lien securing
payment of the taxes and enforcing personal liability for the 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 Section 15, Article VIII, Texas Constitution, as follows:

Sec.  15.  Authorizes a taxing unit to enforce a lien securing payment of
taxes and penalties or to enforce a taxpayer's personal liability for
taxes and penalties but is not entitled to both remedies.  Provides that
if the property is sold at a tax sale, certain liabilities of the taxpayer
are extinguished regardless of whether the sale proceeds are sufficient to
satisfy the judgment. 

SECTION 2. Requires this proposed constitutional amendment to be submitted
to the voters at an election to be held November 4, 1997.  Sets forth the
required language for the ballot.