By Stiles                                             H.B. No. 3520

         75R1346 SMH-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the recovery of costs and expenses in a suit to collect

 1-3     a  delinquent ad valorem tax.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 33.48(a), Tax Code, is amended to read as

 1-6     follows:

 1-7           (a)  In addition to other costs authorized by law, a taxing

 1-8     unit is entitled to recover the following costs and expenses in a

 1-9     suit to collect a delinquent tax:

1-10                 (1)  all usual court costs, including the cost of

1-11     serving process;

1-12                 (2)  costs of filing for record a notice of lis pendens

1-13     against property;

1-14                 (3)  expenses of foreclosure sale;

1-15                 (4)  reasonable expenses[, subject to approval by the

1-16     court,] that are incurred by the taxing unit in determining the

1-17     name, identity, and location of necessary parties and in procuring

1-18     necessary legal descriptions of the property on which a delinquent

1-19     tax is due; and

1-20                 (5)  reasonable attorney's fees [approved by the court

1-21     and] not exceeding 15 percent of the total amount of taxes,

1-22     penalties, and interest due the unit.

1-23           SECTION 2.  The change in law made by this Act applies only

1-24     to a suit to collect a delinquent ad valorem tax filed on or after

 2-1     the effective date of this Act.  A suit to collect a delinquent ad

 2-2     valorem tax filed before the effective date of this Act is covered

 2-3     by the law in effect on the date the suit was filed, and that law

 2-4     is continued in effect for that purpose.

 2-5           SECTION 3.  This Act takes effect September 1, 1997.

 2-6           SECTION 4.  The importance of this legislation and the

 2-7     crowded condition of the calendars in both houses create an

 2-8     emergency and an imperative public necessity that the

 2-9     constitutional rule requiring bills to be read on three several

2-10     days in each house be suspended, and this rule is hereby suspended.