By Solomons H.B. No. 2936
76R2053 GJH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to ad valorem taxes, including the administration of
1-3 certain exemptions from taxation and the procedures relating to
1-4 foreclosure of tax liens and the sale of property to satisfy
1-5 delinquent tax claims.
1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-7 SECTION 1. Section 11.42(a), Tax Code, is amended to read as
1-8 follows:
1-9 (a) Except as provided by Subsection (b) and by Sections
1-10 11.421, 11.422, [11.434, 11.435,] and 11.436, eligibility for and
1-11 amount of an exemption authorized by this chapter for any tax year
1-12 are determined by a claimant's qualifications on January 1. A
1-13 person who does not qualify for an exemption on January 1 of any
1-14 year may not receive the exemption that year.
1-15 SECTION 2. Section 11.43(e), Tax Code, is amended to read as
1-16 follows:
1-17 (e) Except as provided by Section 11.422[,] or 11.431,
1-18 [11.433, 11.434, or 11.435 of this code,] if a person required to
1-19 apply for an exemption in a given year fails to file timely a
1-20 completed application form, the person may not receive the
1-21 exemption for that year.
1-22 SECTION 3. Section 33.51, Tax Code, as amended by Chapters
1-23 906, 914, and 1111, Acts of the 75th Legislature, Regular Session,
1-24 1997, is reenacted to read as follows:
2-1 Sec. 33.51. WRIT OF POSSESSION. If the court orders the
2-2 foreclosure of a tax lien and the sale of real property, the
2-3 judgment shall provide for the issuance by the clerk of the court
2-4 of a writ of possession to the purchaser at the sale or to the
2-5 purchaser's assigns within 20 days after the date on which the
2-6 purchaser's deed from the officer making the sale is filed of
2-7 record.
2-8 SECTION 4. Section 33.52, Tax Code, as amended by Chapters
2-9 906, 981, and 1111, Acts of the 75th Legislature, Regular Session,
2-10 1997, is reenacted to read as follows:
2-11 Sec. 33.52. JUDGMENT FOR CURRENT TAXES AND POSTJUDGMENT
2-12 TAXES, PENALTIES, AND INTEREST. (a) If the court orders the
2-13 foreclosure of a tax lien and the sale of real property, the
2-14 judgment shall order that the taxing unit recover from the proceeds
2-15 of the sale the amount of:
2-16 (1) tax on the property for the current tax year and
2-17 each subsequent tax year until the property is sold under Section
2-18 34.01 or 34.015, as applicable, prorated to the date of the sale;
2-19 and
2-20 (2) each penalty that is incurred and all interest
2-21 that accrues on delinquent taxes on the property from the date of
2-22 the judgment to the date of the sale under Section 34.01 or 34.015,
2-23 as applicable.
2-24 (b) If the amount of tax for a tax year has not been
2-25 determined on the date of the sale, the taxing unit shall recover
2-26 the amount of tax imposed on the property for the preceding tax
2-27 year, prorated to the date of the sale.
3-1 SECTION 5. Section 34.21(b), Tax Code, as amended by
3-2 Chapters 906 and 914, Acts of the 75th Legislature, Regular
3-3 Session, 1997, is reenacted to read as follows:
3-4 (b) If property that was the owner's residence homestead or
3-5 was land designated for agricultural use when the suit to collect
3-6 the tax was filed is bid off to a taxing unit under Section
3-7 34.01(c) and has not been resold by the taxing unit, the owner
3-8 having a right of redemption may redeem the property within two
3-9 years after the date on which the deed of the taxing unit is filed
3-10 for record by paying the taxing unit the amount of the judgment
3-11 against the property or the market value of the property as
3-12 specified in that judgment, whichever is less, plus the amount of
3-13 the fee for filing the taxing unit's deed and the amount expended
3-14 by the taxing unit as costs on the property.
3-15 SECTION 6. Section 34.21(e), Tax Code, as amended by
3-16 Chapters 906 and 1111, Acts of the 75th Legislature, Regular
3-17 Session, 1997, is reenacted to read as follows:
3-18 (e) If the owner of the real property makes an affidavit
3-19 that the owner has made diligent search in the county in which the
3-20 property is located for the purchaser at the tax sale or for the
3-21 purchaser at resale, and has failed to find the purchaser, that the
3-22 purchaser is not a resident of the county in which the property is
3-23 located, that the owner and the purchaser cannot agree on the
3-24 amount of redemption money due, or that the purchaser refuses to
3-25 give the owner a quitclaim deed to the property, the owner may
3-26 redeem the land by paying the required amount as prescribed by this
3-27 section to the assessor-collector for the county in which the
4-1 property described has been redeemed. The assessor-collector
4-2 receiving the payment shall give the owner a signed receipt
4-3 witnessed by two persons. The receipt, when recorded, is notice to
4-4 all persons that the property described has been redeemed. The
4-5 assessor-collector shall on demand pay the money received by the
4-6 assessor-collector to the purchaser.
4-7 SECTION 7. Sections 11.433, 11.434, 11.435, and 33.55, Tax
4-8 Code, are repealed.
4-9 SECTION 8. (a) The changes in law made by the reenactment
4-10 of Sections 33.51 and 33.52, Tax Code, and the repeal of Section
4-11 33.55, Tax Code, apply only to a judgment in a suit for delinquent
4-12 taxes rendered on or after the effective date of this Act. A
4-13 judgment in a suit for delinquent taxes rendered before that date
4-14 is governed by the law in effect on the date the judgment was
4-15 rendered, and that law is continued in effect for that purpose.
4-16 (b) The changes in law made by the reenactment of Sections
4-17 34.21(b) and (e), Tax Code, apply only to a right of redemption in
4-18 property sold at a tax sale that occurs on or after the effective
4-19 date of this Act. The right of redemption in property sold at a
4-20 tax sale that occurred before that date is governed by the law in
4-21 effect on the date the tax sale occurred, and that law is continued
4-22 in effect for that purpose.
4-23 SECTION 9. This Act takes effect September 1, 1999.
4-24 SECTION 10. The importance of this legislation and the
4-25 crowded condition of the calendars in both houses create an
4-26 emergency and an imperative public necessity that the
4-27 constitutional rule requiring bills to be read on three several
5-1 days in each house be suspended, and this rule is hereby suspended.