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.