By Ramsay                                             H.B. No. 3501

         Line and page numbers may not match official copy.

         Bill not drafted by TLC or Senate E&E.

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to certain tax warrants.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Subchapter B, Chapter 33, Section 33.23, Tax

 1-5     Code, is amended by amending Subsection (c) and adding Subsection

 1-6     (d) to read as follows:

 1-7           Sec. 33.23.  Tax Warrant.  (a)  A tax warrant shall direct a

 1-8     peace officer in the county and the collector to seize as much of

 1-9     the person's personal property as may be reasonably necessary for

1-10     payment of all taxes, penalties, and interest included in the

1-11     application and all costs of seizure and sale.  The warrant shall

1-12     direct the person whose property is seized to disclose to the

1-13     officer executing the warrant the name and address if known of any

1-14     other person having an interest in the property.

1-15           (b)  A bond may not be required of a taxing unit for issuance

1-16     or delivery of a tax warrant, and a fee or court cost may not be

1-17     charged for issuance or delivery of a warrant.

1-18           (c)  After a tax warrant is issued, the collector shall take

1-19     possession of the property pending its sale.  The person against

1-20     whom a tax warrant is issued or another person having possession of

1-21     property of the person against whom a tax warrant is issued shall

1-22     surrender the property on demand.

 2-1                 (1)  A tax warrant issued against a royalty interest

 2-2     owner in a producing mineral property may not be served against the

 2-3     operation of that property.

 2-4                 (2)  Royalty payments held by the operator of a

 2-5     producing mineral property for monthly distribution or in suspense

 2-6     because the owner or address is unknown shall not be surrendered by

 2-7     the operator to the collector.

 2-8           (d)  A tax warrant issued for a divided interest in minerals

 2-9     in place can be served only on the owner(s) of that interest.

2-10           SECTION 2.  This Act takes effect September 1, 1997.

2-11           SECTION 3.  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.