1-1 By: Heflin (Senate Sponsor - Brown) H.B. No. 2622
1-2 (In the Senate - Received from the House May 8, 1997;
1-3 May 9, 1997, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 15, 1997, reported favorably by
1-5 the following vote: Yeas 11, Nays 0; May 15, 1997, sent to
1-6 printer.)
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to liability for postjudgment taxes, penalties, and
1-10 interest in a suit to collect a delinquent ad valorem tax.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 33.43(a), Tax Code, is amended to read as
1-13 follows:
1-14 (a) A petition initiating a suit to collect a delinquent
1-15 property tax is sufficient if it alleges that:
1-16 (1) the taxing unit is legally constituted and
1-17 authorized to impose and collect ad valorem taxes on property;
1-18 (2) tax in a stated amount was legally imposed on each
1-19 separately described property for each year specified and on each
1-20 person named if known who owned the property on January 1 of the
1-21 year for which the tax was imposed;
1-22 (3) the tax was imposed in the county in which the
1-23 suit is filed;
1-24 (4) the tax is delinquent;
1-25 (5) penalties, interest, and costs authorized by law
1-26 in a stated amount for each separately assessed property are due;
1-27 (6) the taxing unit is entitled to recover taxes
1-28 imposed on the property for the current tax year and each
1-29 subsequent tax year until the property is sold under Section 34.01
1-30 or 34.015, as applicable, prorated to the date of the sale, and
1-31 each penalty that is incurred and all interest that accrues on
1-32 delinquent taxes imposed on the property from the date of the
1-33 judgment to the date of the sale under Section 34.01 or 34.015, as
1-34 applicable, if the suit seeks to foreclose a tax lien;
1-35 (7) the person sued owned the property on January 1 of
1-36 the year for which the tax was imposed if the suit seeks to enforce
1-37 personal liability;
1-38 (8) [(7)] the person sued owns the property when the
1-39 suit is filed if the suit seeks to foreclose a tax lien;
1-40 (9) [(8)] the taxing unit asserts a lien on each
1-41 separately described property to secure the payment of all taxes,
1-42 penalties, interest, and costs due if the suit seeks to foreclose a
1-43 tax lien;
1-44 (10) [(9)] all things required by law to be done have
1-45 been done properly by the appropriate officials; and
1-46 (11) [(10)] the attorney signing the petition is
1-47 legally authorized to prosecute the suit on behalf of the taxing
1-48 unit.
1-49 SECTION 2. Section 33.52, Tax Code, is amended to read as
1-50 follows:
1-51 Sec. 33.52. JUDGMENT FOR CURRENT TAXES AND POSTJUDGMENT
1-52 TAXES, PENALTIES, AND INTEREST. (a) If the court orders the
1-53 foreclosure of a tax lien and the sale of real property, the
1-54 judgment shall order that the taxing unit recover from the proceeds
1-55 of the sale the amount of:
1-56 (1) tax on the property for the current tax year and
1-57 each subsequent tax year until the property is sold under Section
1-58 34.01 or 34.015, as applicable, prorated to the date of the sale;
1-59 and
1-60 (2) each penalty that is incurred and all interest
1-61 that accrues on delinquent taxes on the property from the date of
1-62 the judgment to the date of the sale under Section 34.01 or 34.015,
1-63 as applicable [day of judgment].
1-64 (b) If the amount of tax for a [the current] tax year has
2-1 not been determined on the date of the sale [judgment], the taxing
2-2 unit [court] shall recover [order recovery of] the amount of tax
2-3 imposed on the property for the preceding tax year, prorated to the
2-4 date of the sale [judgment].
2-5 SECTION 3. The change in law made by this Act applies only
2-6 to a delinquent tax suit filed on or after the effective date of
2-7 this Act. A delinquent tax suit filed before the effective date of
2-8 this Act is covered by the law in effect when the suit was filed,
2-9 and the former law is continued in effect for that purpose.
2-10 SECTION 4. This Act takes effect September 1, 1997.
2-11 SECTION 5. The importance of this legislation and the
2-12 crowded condition of the calendars in both houses create an
2-13 emergency and an imperative public necessity that the
2-14 constitutional rule requiring bills to be read on three several
2-15 days in each house be suspended, and this rule is hereby suspended.
2-16 * * * * *