By Williams                                           H.B. No. 3405
         76R2596 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to authorizing the tax collector for a taxing unit in
 1-3     connection with the seizure of property under an ad valorem tax
 1-4     warrant to collect delinquent state taxes, penalties, and interest.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1.  Subchapter A, Chapter 33, Tax Code, is amended by
 1-7     adding Section 33.08 to read as follows:
 1-8           Sec. 33.08.  SEIZURE AND SALE OF PROPERTY FOR DELINQUENT
 1-9     STATE TAXES, PENALTIES, AND INTEREST.  (a)  In an application for a
1-10     warrant under Subchapter B or E, a collector may also apply for the
1-11     seizure of the property to collect delinquent taxes, penalties, and
1-12     interest owing under Title 2 for which the owner of the property is
1-13     liable if:
1-14                 (1)  the collector provides written notice of the
1-15     collector's intention to apply for the seizure of the property for
1-16     the payment of delinquent taxes, penalties, and interest owing
1-17     under Title 2 to the attorney general and the comptroller before
1-18     the date the collector applies for the warrant;
1-19                 (2)  the comptroller certifies to the collector the
1-20     amount of the delinquent taxes, penalties, and interest owing under
1-21     Title 2; and
1-22                 (3)  the comptroller and the attorney general approve
1-23     the collector's application for the warrant to provide for seizure
1-24     of the property for the payment of delinquent taxes, penalties, and
 2-1     interest owing under Title 2.
 2-2           (b)  If on application for the warrant the court finds that
 2-3     the requirements of Subsection (a) have been satisfied, the court
 2-4     shall direct that the property described in the warrant be seized
 2-5     for the payment of:
 2-6                 (1)  each amount described by Section 33.23(a) or
 2-7     33.93(a), as applicable; and
 2-8                 (2)  the amount certified by the comptroller under
 2-9     Subsection (a)(2).
2-10           (c)  On sale of the property, the proceeds shall be applied
2-11     in the manner prescribed by Section 34.02, except that the officer
2-12     making the sale, after payment of costs and distribution of the
2-13     proceeds of the sale to the taxing units participating in the sale
2-14     in the amounts to which the taxing units are entitled, shall
2-15     transfer to the comptroller the appropriate amount of any remainder
2-16     in satisfaction of the taxes, penalties, and interest certified by
2-17     the comptroller under Subsection (a)(2) before paying any excess
2-18     proceeds to the clerk of the court under Section 34.02(c).
2-19           SECTION 2.  The importance of this legislation and the
2-20     crowded condition of the calendars in both houses create an
2-21     emergency and an imperative public necessity that the
2-22     constitutional rule requiring bills to be read on three several
2-23     days in each house be suspended, and this rule is hereby suspended,
2-24     and that this Act take effect and be in force from and after its
2-25     passage, and it is so enacted.