By Heflin H.B. No. 2622
75R251 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to liability for postjudgment taxes, penalties, and
1-3 interest in a suit to collect a delinquent ad valorem tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 33.43(a), Tax Code, is amended to read as
1-6 follows:
1-7 (a) A petition initiating a suit to collect a delinquent
1-8 property tax is sufficient if it alleges that:
1-9 (1) the taxing unit is legally constituted and
1-10 authorized to impose and collect ad valorem taxes on property;
1-11 (2) tax in a stated amount was legally imposed on each
1-12 separately described property for each year specified and on each
1-13 person named if known who owned the property on January 1 of the
1-14 year for which the tax was imposed;
1-15 (3) the tax was imposed in the county in which the
1-16 suit is filed;
1-17 (4) the tax is delinquent;
1-18 (5) penalties, interest, and costs authorized by law
1-19 in a stated amount for each separately assessed property are due;
1-20 (6) the taxing unit is entitled to recover taxes
1-21 imposed on the property for the current tax year and each
1-22 subsequent tax year until the property is sold under Section 34.01
1-23 or 34.015, as applicable, prorated to the date of the sale, and
1-24 each penalty that is incurred and all interest that accrues on
2-1 delinquent taxes imposed on the property from the date of the
2-2 judgment to the date of the sale under Section 34.01 or 34.015, as
2-3 applicable, if the suit seeks to foreclose a tax lien;
2-4 (7) the person sued owned the property on January 1 of
2-5 the year for which the tax was imposed if the suit seeks to enforce
2-6 personal liability;
2-7 (8) [(7)] the person sued owns the property when the
2-8 suit is filed if the suit seeks to foreclose a tax lien;
2-9 (9) [(8)] the taxing unit asserts a lien on each
2-10 separately described property to secure the payment of all taxes,
2-11 penalties, interest, and costs due if the suit seeks to foreclose a
2-12 tax lien;
2-13 (10) [(9)] all things required by law to be done have
2-14 been done properly by the appropriate officials; and
2-15 (11) [(10)] the attorney signing the petition is
2-16 legally authorized to prosecute the suit on behalf of the taxing
2-17 unit.
2-18 SECTION 2. Section 33.52, Tax Code, is amended to read as
2-19 follows:
2-20 Sec. 33.52. JUDGMENT FOR CURRENT TAXES AND POSTJUDGMENT
2-21 TAXES, PENALTIES, AND INTEREST. (a) If the court orders the
2-22 foreclosure of a tax lien and the sale of real property, the
2-23 judgment shall order that the taxing unit recover from the proceeds
2-24 of the sale the amount of:
2-25 (1) tax on the property for the current tax year and
2-26 each subsequent tax year until the property is sold under Section
2-27 34.01 or 34.015, as applicable, prorated to the date of the sale;
3-1 and
3-2 (2) each penalty that is incurred and all interest
3-3 that accrues on delinquent taxes on the property from the date of
3-4 the judgment to the date of the sale under Section 34.01 or 34.015,
3-5 as applicable [day of judgment].
3-6 (b) If the amount of tax for a [the current] tax year has
3-7 not been determined on the date of the sale [judgment], the taxing
3-8 unit [court] shall recover [order recovery of] the amount of tax
3-9 imposed on the property for the preceding tax year, prorated to the
3-10 date of the sale [judgment].
3-11 SECTION 3. The change in law made by this Act applies only
3-12 to a delinquent tax suit filed on or after the effective date of
3-13 this Act. A delinquent tax suit filed before the effective date of
3-14 this Act is covered by the law in effect when the suit was filed,
3-15 and the former law is continued in effect for that purpose.
3-16 SECTION 4. This Act takes effect September 1, 1997.
3-17 SECTION 5. The importance of this legislation and the
3-18 crowded condition of the calendars in both houses create an
3-19 emergency and an imperative public necessity that the
3-20 constitutional rule requiring bills to be read on three several
3-21 days in each house be suspended, and this rule is hereby suspended.