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.