By: Patterson S.B. No. 492
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the cancellation and removal from the delinquent tax
1-2 roll of an ad valorem tax on certain real property.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (c), Section 33.05, Tax Code, is
1-5 amended to read as follows:
1-6 (c) If there is no pending litigation concerning the
1-7 delinquent tax at the time of the cancellation and removal, the
1-8 [The] collector for a taxing unit shall cancel and remove from the
1-9 delinquent tax roll:
1-10 (1) a tax on real property that has been delinquent
1-11 for more than 20 years; [or]
1-12 (2) a tax on personal property that has been
1-13 delinquent for more than 10 years; and
1-14 (3) a tax on real property that has been delinquent
1-15 for more than 10 years if the property has been owned for at least
1-16 the preceding eight years by a home-rule municipality in a county
1-17 with a population of more than two million [if there is no pending
1-18 litigation concerning the delinquent taxes at the time of the
1-19 cancellation and removal].
1-20 SECTION 2. The importance of this legislation and the
1-21 crowded condition of the calendars in both houses create an
1-22 emergency and an imperative public necessity that the
1-23 constitutional rule requiring bills to be read on three several
2-1 days in each house be suspended, and this rule is hereby suspended,
2-2 and that this Act take effect and be in force from and after its
2-3 passage, and it is so enacted.