By Craddick H.B. No. 3541
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to delinquent tax collection of a mineral royalty
1-3 interest.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 33.23, Property Tax Code, is amended by
1-6 adding Subsection (1) to 33.23(c) to read as follows:
1-7 (1) A tax warrant issued against a royalty interest
1-8 owner in a producing mineral property cannot be served against the
1-9 operator of that property.
1-10 and
1-11 (2) Royalty payments held by the operator of a
1-12 producing mineral property for monthly distribution shall not be
1-13 surrendered by the operator to the collector.
1-14 and by adding Section 33.23(d) to read as follows:
1-15 (d) A tax warrant issued for an undivided interest in
1-16 minerals in place can be served only on the owner(s) of that
1-17 interest.
1-18 SECTION 2. This Act takes effect September 1, 1999.
1-19 SECTION 3. The importance of this legislation and the
1-20 crowded condition of the calendars in both houses create an
1-21 emergency and an imperative public necessity that the
1-22 constitutional rule requiring bills to be read on three several
1-23 days in each house be suspended, and this rule is hereby suspended.