1-1 By: Patterson S.B. No. 492
1-2 (In the Senate - Filed February 7, 1997; February 12, 1997,
1-3 read first time and referred to Committee on Finance;
1-4 March 3, 1997, reported favorably by the following vote: Yeas 10,
1-5 Nays 0; March 3, 1997, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the cancellation and removal from the delinquent tax
1-9 roll of an ad valorem tax on certain real property.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subsection (c), Section 33.05, Tax Code, is
1-12 amended to read as follows:
1-13 (c) If there is no pending litigation concerning the
1-14 delinquent tax at the time of the cancellation and removal, the
1-15 [The] collector for a taxing unit shall cancel and remove from the
1-16 delinquent tax roll:
1-17 (1) a tax on real property that has been delinquent
1-18 for more than 20 years; [or]
1-19 (2) a tax on personal property that has been
1-20 delinquent for more than 10 years; and
1-21 (3) a tax on real property that has been delinquent
1-22 for more than 10 years if the property has been owned for at least
1-23 the preceding eight years by a home-rule municipality in a county
1-24 with a population of more than two million [if there is no pending
1-25 litigation concerning the delinquent taxes at the time of the
1-26 cancellation and removal].
1-27 SECTION 2. The importance of this legislation and the
1-28 crowded condition of the calendars in both houses create an
1-29 emergency and an imperative public necessity that the
1-30 constitutional rule requiring bills to be read on three several
1-31 days in each house be suspended, and this rule is hereby suspended,
1-32 and that this Act take effect and be in force from and after its
1-33 passage, and it is so enacted.
1-34 * * * * *