By Patterson                                     S.B. No. 492

      75R1264 SMH-F                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the cancellation and removal from the delinquent tax

 1-3     roll of an ad valorem tax on certain real property.

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

 1-5           SECTION 1.  Section 33.05(c), Tax Code, is amended to read as

 1-6     follows:

 1-7           (c)  If there is no pending litigation concerning the

 1-8     delinquent tax at the time of the cancellation and removal, the

 1-9     [The] collector for a taxing unit shall cancel and remove from the

1-10     delinquent tax roll:

1-11                 (1)  a tax on real property that has been delinquent

1-12     for more than 20 years; [or]

1-13                 (2)  a tax on personal property that has been

1-14     delinquent for more than 10 years; and

1-15                 (3)  a tax on real property that has been delinquent

1-16     for more than 10 years if the property has been owned for at least

1-17     the preceding 8 years by a home-rule municipality in a county with

1-18     a population of more than two million [if there is no pending

1-19     litigation concerning the delinquent taxes at the time of the

1-20     cancellation and removal].

1-21           SECTION 2.  The importance of this legislation and the

1-22     crowded condition of the calendars in both houses create an

1-23     emergency and an imperative public necessity that the

1-24     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.