By Patterson                                    S.J.R. No. 30

      75R6424 SMH-F                           

                                 A JOINT RESOLUTION

 1-1     proposing a constitutional amendment to require a taxing unit that

 1-2     seeks to collect delinquent ad valorem taxes to elect between

 1-3     enforcing the lien securing payment of the taxes and enforcing

 1-4     personal liability for the taxes.

 1-5           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-6           SECTION 1.  Section 15, Article VIII, Texas Constitution, is

 1-7     amended to read as follows:

 1-8           Sec. 15.  The annual assessment made upon landed property

 1-9     shall be a special lien thereon; and all property, both real and

1-10     personal, belonging to any delinquent taxpayer shall be liable to

1-11     seizure and sale for the payment of all the taxes and penalties due

1-12     by such delinquent; and such property may be sold for the payment

1-13     of the taxes and penalties due by such delinquent, under such

1-14     regulations as the Legislature may provide.  A taxing unit may

1-15     enforce the lien securing payment of taxes and penalties or may

1-16     enforce the taxpayer's personal liability for taxes and penalties

1-17     but is not entitled to both remedies.  If the property is sold at a

1-18     tax sale, the taxpayer's liability for the taxes and penalties owed

1-19     the taxing units that are parties to the judgment of foreclosure is

1-20     extinguished regardless of whether the sale proceeds are sufficient

1-21     to satisfy the judgment.

1-22           SECTION 2.  This proposed constitutional amendment shall be

1-23     submitted to the voters at an election to be held November 4, 1997.

1-24     The ballot shall be printed to permit voting for or against the

 2-1     proposition:  "The constitutional amendment to require a taxing

 2-2     unit that seeks to collect delinquent ad valorem taxes to elect

 2-3     between enforcing the lien securing payment of the taxes and

 2-4     enforcing personal liability for the taxes."