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.