HBA-JRA H.B. 2334 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2334 By: Solis, Juan Ways & Means 4/7/1999 Introduced BACKGROUND AND PURPOSE In a suit to collect delinquent tax, a court may render a judgment for foreclosure on behalf of a taxing unit. Under current law, there is no mechanism for the taxing unit to vacate a judgement rendered in its favor. H.B. 2334 authorizes a taxing unit to file a petition to vacate such a judgment for failure to join a person needed for just adjudication, failure to serve a person needed for just adjudication, or failure of the judgment to adequately describe the property that is the subject of the suit. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Subchapter C, Chapter 33, Tax Code, by adding Section 33.56, as follows: Sec. 33.56. VACATION OF JUDGMENT. (a) Authorizes a taxing unit to file a petition to vacate a judgment rendered by a court for foreclosure of a tax lien on behalf of the taxing unit for failure to join a person needed for just adjudication, including a taxing unit; failure to serve a person needed for just adjudication; or failure of the judgment to adequately describe the property that is the subject of the suit. (b) Provides that the taxing unit must file the petition under the same cause number and in the same court as the delinquent tax suit. (c) Prohibits a taxing unit from filing a petition if a tax sale of the property has occurred unless the tax sale has been vacated by an order of a court. (d) Provides that a copy of the petition must be served on each party to the delinquent tax suit. (e) Provides that, if the court grants the petition, the judgment is vacated and the delinquent tax suit is revived. SECTION 2. Makes application of this Act prospective. SECTION 3.Emergency clause. Effective date: upon passage.