1-1 AN ACT
1-2 relating to the administration and collection of ad valorem taxes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 6.035(a), Tax Code, is amended to read as
1-5 follows:
1-6 (a) An individual is ineligible to serve on an appraisal
1-7 district board of directors and is disqualified from employment as
1-8 chief appraiser if the individual:
1-9 (1) is related within the second degree by
1-10 consanguinity or affinity, as determined under Chapter 573,
1-11 Government Code, to an individual who is engaged in the business of
1-12 appraising property for compensation for use in proceedings under
1-13 this title or of representing property owners for compensation in
1-14 proceedings under this title in the appraisal district; or
1-15 (2) owns property on which delinquent taxes have been
1-16 owed to a taxing unit for more than 60 days after the date the
1-17 individual knew or should have known of the delinquency unless:
1-18 (A) the delinquent taxes and any penalties and
1-19 interest are being paid under an installment payment agreement
1-20 under Section 33.02; or
1-21 (B) a suit to collect the delinquent taxes is
1-22 deferred or abated under Section 33.06 or 33.065.
1-23 SECTION 2. Section 6.24, Tax Code, is amended by amending
1-24 Subsection (b) and adding Subsection (c) to read as follows:
2-1 (b) The commissioners court with the approval of the county
2-2 assessor-collector may contract as provided by the Interlocal
2-3 Cooperation Act with the governing body of another taxing unit in
2-4 the county or with the board of directors of the appraisal district
2-5 for the other unit or the district to perform duties relating to
2-6 the assessment or collection of taxes for the county. If a county
2-7 contracts to have its taxes assessed and collected by another
2-8 taxing unit or by the appraisal district, except as provided by
2-9 Subsection (c), the contract shall require the other unit or the
2-10 district to assess and collect all taxes the county is required to
2-11 assess and collect.
2-12 (c) A contract entered into under Subsection (b) may exclude
2-13 from the taxes the other unit or the district is required to assess
2-14 and collect taxes the county is required to assess and collect
2-15 under one or more of the following provisions:
2-16 (1) Section 23.121;
2-17 (2) Section 23.122;
2-18 (3) Section 23.124;
2-19 (4) Section 23.1241;
2-20 (5) Section 23.1242;
2-21 (6) Section 23.125;
2-22 (7) Section 23.127; or
2-23 (8) Section 23.128.
2-24 SECTION 3. Section 6.41(f), Tax Code, is amended to read as
2-25 follows:
2-26 (f) A member of the board may be removed from the board by a
2-27 majority vote of the appraisal district board of directors.
3-1 Grounds for removal are:
3-2 (1) a violation of Section 6.412, [or] 6.413,
3-3 41.66(f), or 41.69; or
3-4 (2) good cause relating to the attendance of members
3-5 at called meetings of the board as established by written policy
3-6 adopted by a majority of the appraisal district board of directors.
3-7 SECTION 4. Section 6.412(a), Tax Code, is amended to read as
3-8 follows:
3-9 (a) An individual is ineligible to serve on an appraisal
3-10 review board if the individual:
3-11 (1) is related within the second degree by
3-12 consanguinity or affinity, as determined under Chapter 573,
3-13 Government Code, to an individual who is engaged in the business of
3-14 appraising property for compensation for use in proceedings under
3-15 this title or of representing property owners for compensation in
3-16 proceedings under this title in the appraisal district for which
3-17 the appraisal review board is established; or
3-18 (2) owns property on which delinquent taxes have been
3-19 owed to a taxing unit for more than 60 days after the date the
3-20 individual knew or should have known of the delinquency unless:
3-21 (A) the delinquent taxes and any penalties and
3-22 interest are being paid under an installment payment agreement
3-23 under Section 33.02; or
3-24 (B) a suit to collect the delinquent taxes is
3-25 deferred or abated under Section 33.06 or 33.065.
3-26 SECTION 5. Section 22.27(b), Tax Code, is amended to read as
3-27 follows:
4-1 (b) Information made confidential by this section may be
4-2 disclosed:
4-3 (1) in a judicial or administrative proceeding
4-4 pursuant to a lawful subpoena;
4-5 (2) to the person who filed the statement or report or
4-6 the owner of property subject to the statement, report, or
4-7 information or to a representative of either authorized in writing
4-8 to receive the information;
4-9 (3) to the comptroller and the comptroller's [his]
4-10 employees authorized by the comptroller [him] in writing to receive
4-11 the information or to an assessor or a chief appraiser if requested
4-12 in writing;
4-13 (4) in a judicial or administrative proceeding
4-14 relating to property taxation to which the person who filed the
4-15 statement or report or the owner of the property that is a subject
4-16 of the statement, report, or information is a party;
4-17 (5) for statistical purposes if in a form that does
4-18 not identify specific property or a specific property owner; [or]
4-19 (6) if and to the extent the information is required
4-20 to be included in a public document or record that the appraisal
4-21 office is required to prepare or maintain; or
4-22 (7) to a taxing unit or its legal representative that
4-23 is engaged in the collection of delinquent taxes on the property
4-24 that is the subject of the information.
4-25 SECTION 6. Section 25.25, Tax Code, is amended by amending
4-26 Subsection (b) and adding Subsections (n) and (o) to read as
4-27 follows:
5-1 (b) The chief appraiser may change the appraisal roll at any
5-2 time to correct a name or address, a determination of ownership, a
5-3 description of property, multiple appraisals of a property, or a
5-4 clerical error or other inaccuracy as prescribed by board rule that
5-5 does not increase the amount of tax liability. Before the 10th day
5-6 after the end of each calendar quarter, the chief appraiser shall
5-7 submit to the appraisal review board and to the board of directors
5-8 of the appraisal district a written report of each change made
5-9 under this subsection that decreases the tax liability of the owner
5-10 of the property. The report must include:
5-11 (1) a description of each property; and
5-12 (2) the name of the owner of that property.
5-13 (n) After a chief appraiser certifies a change under
5-14 Subsection (b) that corrects multiple appraisals of a property, the
5-15 liability of a taxing unit for a refund of taxes under Section
5-16 26.15(f), and any penalty or interest on those taxes, is limited to
5-17 taxes paid for the tax year in which the appraisal roll is changed
5-18 and the four tax years preceding that year.
5-19 (o) The failure or refusal of a chief appraiser to change an
5-20 appraisal roll under Subsection (b) is not:
5-21 (1) an action that the appraisal review board is
5-22 authorized to determine under this section;
5-23 (2) an action that may be the subject of a suit to
5-24 compel filed under Subsection (g);
5-25 (3) an action that a property owner is entitled to
5-26 protest under Section 41.41; or
5-27 (4) an action that may be appealed under Chapter 42.
6-1 SECTION 7. Section 26.15(f), Tax Code, is amended to read as
6-2 follows:
6-3 (f) If a correction decreases the tax liability of a
6-4 property owner after the owner [he] has paid the tax, the taxing
6-5 unit shall refund to the property owner the difference between the
6-6 tax paid and the tax legally due, except as provided by Section
6-7 25.25(n).
6-8 SECTION 8. Section 31.11, Tax Code, is amended by adding
6-9 Subsection (g) to read as follows:
6-10 (g) If a taxpayer submits a payment of taxes that exceeds by
6-11 $5 or more the amount of taxes owed for a tax year to a taxing
6-12 unit, the collector for the taxing unit, without charge, shall mail
6-13 to the taxpayer or the taxpayer's representative a written notice
6-14 of the amount of the overpayment accompanied by a refund
6-15 application form.
6-16 SECTION 9. Chapter 31, Tax Code, is amended by adding Section
6-17 31.111 to read as follows:
6-18 Sec. 31.111. REFUNDS OF DUPLICATE PAYMENTS. (a) The
6-19 collector of a taxing unit who determines that a person erred in
6-20 making a payment of taxes because the identical taxes were paid by
6-21 another person shall refund the amount of the taxes to the person
6-22 who erred in making the payment.
6-23 (b) A refund under Subsection (a) shall be made as soon as
6-24 practicable after the collector discovers the erroneous payment.
6-25 The refund shall be accompanied by a description of the property
6-26 subject to the taxes sufficient to identify the property. If the
6-27 property is assigned an account number, the collector shall include
7-1 that number.
7-2 (c) Each month, the collector shall inform the auditor of
7-3 each appropriate taxing unit of refunds of taxes made under
7-4 Subsection (a) during the preceding month.
7-5 SECTION 10. Sections 31.12(a) and (b), Tax Code, are amended
7-6 to read as follows:
7-7 (a) If a refund of a tax provided by Section 11.431(b),
7-8 26.07(g), 26.15(f), [or] 31.11, or 31.111 is paid on or before the
7-9 60th day after the date the liability for the refund arises, no
7-10 interest is due on the amount refunded. If not paid on or before
7-11 that 60th day, the amount of the tax to be refunded accrues
7-12 interest at a rate of one percent for each month or part of a month
7-13 that the refund is unpaid, beginning with the date on which the
7-14 liability for the refund arises.
7-15 (b) For purposes of this section, liability for a refund
7-16 arises:
7-17 (1) if the refund is required by Section 11.431(b), on
7-18 the date the chief appraiser notifies the collector for the unit of
7-19 the approval of the late homestead exemption;
7-20 (2) if the refund is required by Section 26.07(g), on
7-21 the date the results of the election to reduce the tax rate are
7-22 certified;
7-23 (3) if the refund is required by Section 26.15(f):
7-24 (A) for a correction to the tax roll made under
7-25 Section 26.15(b), on the date the change in the tax roll is
7-26 certified to the assessor for the taxing unit under Section 25.25;
7-27 or
8-1 (B) for a correction to the tax roll made under
8-2 Section 26.15(c), on the date the change in the tax roll is ordered
8-3 by the governing body of the taxing unit; [or]
8-4 (4) if the refund is required by Section 31.11, on the
8-5 date the auditor for the taxing unit determines that the payment
8-6 was erroneous or excessive or, if the amount of the refund exceeds
8-7 the applicable amount specified by Section 31.11(a), on the date
8-8 the governing body of the unit approves the refund; or
8-9 (5) if the refund is required by Section 31.111, on
8-10 the date the collector for the taxing unit determines that the
8-11 payment was erroneous.
8-12 SECTION 11. Section 33.04, Tax Code, is amended to read as
8-13 follows:
8-14 Sec. 33.04. NOTICE OF DELINQUENCY. [(a)] At least once each
8-15 year the collector for a taxing unit shall deliver a notice of
8-16 delinquency to each person whose name appears on the current
8-17 delinquent tax roll. However, the notice need not be delivered if:
8-18 (1) a bill for the tax was not mailed under Section
8-19 31.01(f); or
8-20 (2) the collector does not know and by exercising
8-21 reasonable diligence cannot determine the delinquent taxpayer's
8-22 name and address.
8-23 [(b) In addition to the notice required by Subsection (a),
8-24 the collector for each taxing unit in each year divisible by five
8-25 shall deliver by mail a written notice of delinquency to:]
8-26 [(1) each person whose name and mailing address are
8-27 listed on the most recent certified appraisal roll, if the taxes on
9-1 the property of that person are shown on the collector's records as
9-2 having been delinquent more than one year; and]
9-3 [(2) each person who owes a tax on personal property
9-4 or an interest in a mineral estate that has been delinquent more
9-5 than one year, if that property or mineral estate is not listed on
9-6 the most recent certified appraisal roll under that person's name
9-7 but that person's name and mailing address are known to the
9-8 collector.]
9-9 [(c) The collector shall state in the notice required by
9-10 Subsection (b) the amount of the delinquent tax, penalties, and
9-11 interest due, the description of the property on which the tax was
9-12 imposed, and the year for which the tax is delinquent. Each notice
9-13 required by Subsection (b) to be delivered to the same person for
9-14 more than one year or on more than one property may be included in
9-15 a single notice.]
9-16 [(d) In a suit brought against a person entitled to receive
9-17 notice under Subsection (b) for the collection of penalties and
9-18 interest on a tax delinquent more than five years or a multiple of
9-19 five years, it is an affirmative defense available to the person
9-20 that the collector did not deliver the notice required by
9-21 Subsection (b).]
9-22 [(e) Notwithstanding Subsection (d), interest and penalties
9-23 on a tax are reinstated and shall be collected by the collector if,
9-24 subsequent to the collector's failure to deliver the notice
9-25 required by Subsection (b), the collector delivers the notice in
9-26 any subsequent year divisible by five. The interest and penalties
9-27 on the tax are reinstated prospectively and begin to accrue at the
10-1 rates provided by Section 33.01 on the first day of the first month
10-2 that begins at least 21 days after the date the collector delivers
10-3 the subsequent notice.]
10-4 [(f) A notice under this section is presumed to be delivered
10-5 when it is deposited in regular first-class mail, postage prepaid,
10-6 and addressed to the appropriate person under Subsection (b).
10-7 Notwithstanding Section 1.07, the presumption of delivery under
10-8 this section may not be rebutted with evidence of failure to
10-9 receive the notice.]
10-10 SECTION 12. Sections 33.06(a), (d), and (e), Tax Code, are
10-11 amended to read as follows:
10-12 (a) An individual is entitled to defer or abate a suit to
10-13 collect a delinquent tax if the individual [he] is 65 years of age
10-14 or older and the tax was imposed against property that the
10-15 individual [he] owns and occupies as a residence homestead [the
10-16 property on which the tax subject to the suit is delinquent].
10-17 (d) A tax lien remains on the property and interest
10-18 continues to accrue during the period collection of taxes is
10-19 deferred or abated under [as provided by] this section. The annual
10-20 interest rate during the deferral or abatement period is eight
10-21 percent [a year] instead of the rate provided by Section 33.01 [of
10-22 this code]. Interest and penalties that accrued or that were
10-23 incurred or imposed under Section 33.01 or 33.07 before the date
10-24 the individual files the deferral affidavit under Subsection (b) or
10-25 the date the judgment abating the suit is entered, as applicable,
10-26 are preserved. A penalty under Section 33.01 is [may] not incurred
10-27 [be imposed] during a deferral or abatement period. The additional
11-1 penalty under [provided by] Section 33.07 [of this code] may be
11-2 imposed and collected only if the taxes for which collection is
11-3 deferred or abated remain delinquent on or after the 91st day after
11-4 the date the deferral or abatement period expires. A plea of
11-5 limitation, laches, or want of prosecution does not apply against
11-6 the taxing unit because of deferral or abatement of collection as
11-7 provided by this section.
11-8 (e) Each year the chief appraiser for each appraisal
11-9 district shall publicize in a manner reasonably designed to notify
11-10 all residents of the district or county of the provisions of this
11-11 section and, specifically, the method by which eligible persons may
11-12 obtain a deferral or abatement.
11-13 SECTION 13. Section 33.065(g), Tax Code, is amended to read
11-14 as follows:
11-15 (g) A tax lien remains on the property and interest
11-16 continues to accrue during the period collection of delinquent
11-17 taxes is deferred or abated under [as provided by] this section.
11-18 The annual interest rate during the deferral or abatement period is
11-19 eight percent instead of the rate provided by Section 33.01.
11-20 Interest and penalties that accrued or that were incurred or
11-21 imposed under Section 33.01 or 33.07 before the date the individual
11-22 files the deferral affidavit under Subsection (c) or the date the
11-23 judgment abating the suit is entered, as applicable, are preserved.
11-24 A penalty is [may] not incurred [be imposed] on the delinquent
11-25 taxes for which collection is deferred or abated during a deferral
11-26 or abatement period. The additional penalty under [provided by]
11-27 Section 33.07 may be imposed and collected only if the delinquent
12-1 taxes for which collection is deferred or abated remain delinquent
12-2 on or after the 91st day after the date the deferral or abatement
12-3 period expires. A plea of limitation, laches, or want of
12-4 prosecution does not apply against the taxing unit because of
12-5 deferral or abatement of collection as provided by this section.
12-6 SECTION 14. Section 33.07(a), Tax Code, is amended to read
12-7 as follows:
12-8 (a) A taxing unit or appraisal district may provide, in the
12-9 manner required by law for official action by the body, that taxes
12-10 that become delinquent on or after February 1 of a year but not
12-11 later than May 1 of that year and that remain delinquent on July 1
12-12 of the year in which they become delinquent incur an additional
12-13 penalty to defray costs of collection, if the unit or district or
12-14 another unit that collects taxes for the unit has contracted with
12-15 an attorney pursuant to Section 6.30 [of this code]. The amount of
12-16 the penalty may not exceed [15 percent of] the amount of the
12-17 compensation specified in the contract with the attorney to be paid
12-18 in connection with the collection of the delinquent taxes[,
12-19 penalty, and interest due].
12-20 SECTION 15. Section 33.08(b), Tax Code, is amended to read
12-21 as follows:
12-22 (b) The governing body of the taxing unit or appraisal
12-23 district, in the manner required by law for official action, may
12-24 provide that taxes that become delinquent on or after June 1 under
12-25 Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, or 31.04 incur
12-26 an additional penalty to defray costs of collection. The amount of
12-27 the penalty may not exceed [15 percent of] the amount of the
13-1 compensation specified in the applicable contract with an attorney
13-2 under Section 6.30 to be paid in connection with the collection of
13-3 the delinquent taxes[, penalty, and interest due].
13-4 SECTION 16. Subchapter A, Chapter 33, Tax Code, is amended by
13-5 adding Section 33.09 to read as follows:
13-6 Sec. 33.09. TRANSFER OF DELINQUENT COUNTY EDUCATION DISTRICT
13-7 TAXES IN CERTAIN COUNTIES. (a) This section applies only to a
13-8 county with a population of less than 22,000.
13-9 (b) In this section, "county education district taxes" means
13-10 ad valorem taxes imposed by a county education district under
13-11 former Section 20.945, Education Code.
13-12 (c) The successor-in-interest to a county education district
13-13 may transfer to the component school districts of the county
13-14 education district all delinquent county education district taxes.
13-15 The amount transferred to each school district must be in
13-16 proportion to the ratio that the school district's weighted average
13-17 daily attendance for the 1992-1993 school year bears to the
13-18 weighted average daily attendance of all school districts in the
13-19 county education district for that year. For purposes of this
13-20 section, "weighted average daily attendance" is determined in the
13-21 manner provided by former Section 16.302, Education Code, as that
13-22 section existed September 1, 1992.
13-23 (d) A school district to which delinquent county education
13-24 district taxes are transferred under this section is responsible
13-25 for:
13-26 (1) collecting or contracting for the collection of
13-27 the taxes; and
14-1 (2) preparing and submitting any report required by
14-2 the commissioner of education or the comptroller of the amount of
14-3 delinquent county education taxes collected.
14-4 (e) This section expires February 1, 2014.
14-5 SECTION 17. Section 33.21, Tax Code, is amended by adding
14-6 Subsection (d) to read as follows:
14-7 (d) In this subchapter, "personal property" means:
14-8 (1) tangible personal property;
14-9 (2) cash on hand;
14-10 (3) notes or accounts receivable, including rents and
14-11 royalties;
14-12 (4) demand or time deposits; and
14-13 (5) certificates of deposit.
14-14 SECTION 18. Section 33.23, Tax Code, is amended by amending
14-15 Subsection (c) and adding Subsections (d) and (e) to read as
14-16 follows:
14-17 (c) After a tax warrant is issued, the collector or peace
14-18 officer shall take possession of the property pending its sale. The
14-19 person against whom a tax warrant is issued or another person
14-20 having possession of property of the person against whom a tax
14-21 warrant is issued shall surrender the property on demand. Pending
14-22 the sale of the property, the collector or peace officer may secure
14-23 the property at the location where it is seized or may move the
14-24 property to another location.
14-25 (d) A person who possesses personal property owned by the
14-26 person against whom a tax warrant is issued and who surrenders the
14-27 property on demand is not liable to any person for the surrender.
15-1 At the time of surrender, the collector shall provide the person
15-2 surrendering the property a sworn receipt describing the property
15-3 surrendered.
15-4 (e) Subsection (d) does not create an obligation on the part
15-5 of a person who surrenders property owned by the person against
15-6 whom a tax warrant is issued that exceeds or materially differs
15-7 from that person's obligation to the person against whom the tax
15-8 warrant is issued.
15-9 SECTION 19. Section 33.25, Tax Code, is amended by amending
15-10 Subsection (a) and adding Subsection (c) to read as follows:
15-11 (a) Except as provided by Subsection (c), after [After] a
15-12 seizure of personal property, the collector shall make a reasonable
15-13 inquiry to determine the identity and to ascertain the address of
15-14 any person having an interest in the property other than the person
15-15 against whom the tax warrant is issued. The collector [He] shall
15-16 provide in writing the name and address of each other person the
15-17 collector identifies as having an interest in the property to the
15-18 peace officer charged with executing the warrant. The peace
15-19 officer shall deliver as soon as possible a written notice stating
15-20 the time and place of the sale and briefly describing the property
15-21 seized to the person against whom the warrant is issued and to any
15-22 other person having [he discovers has] an interest in the property
15-23 whose name and address the collector provided to the peace officer.
15-24 The posting of the notice and the sale of the property shall be
15-25 conducted by the peace officer in the manner required for the sale
15-26 under execution of personal property [he ascertains].
15-27 (c) After a seizure of personal property defined by Sections
16-1 33.21(d)(2)-(5), the collector shall apply the seized property
16-2 toward the payment of the taxes, penalties, and interest included
16-3 in the application for warrant and all costs of the seizure.
16-4 SECTION 20. Section 33.41, Tax Code, is amended by adding
16-5 Subsections (d), (e), (f), (g), and (h) to read as follows:
16-6 (d) In a suit brought under this section, a court shall
16-7 grant a taxing unit injunctive relief on a showing that the
16-8 personal property on which the taxing unit seeks to foreclose a tax
16-9 lien is about to be:
16-10 (1) removed from the county in which the tax was
16-11 imposed; or
16-12 (2) transferred to another person and the other person
16-13 is not a buyer in the ordinary course of business, as defined by
16-14 Section 1.201, Business & Commerce Code.
16-15 (e) Injunctive relief granted under Subsection (d) must:
16-16 (1) prohibit alienation or dissipation of the
16-17 property;
16-18 (2) order that proceeds from the sale of the property
16-19 in an amount equal to the taxes claimed to be due be paid into the
16-20 court registry; or
16-21 (3) order any other relief to ensure the payment of
16-22 the taxes owed.
16-23 (f) A taxing unit is not required to file a bond as a
16-24 condition to the granting of injunctive relief under Subsection
16-25 (d).
16-26 (g) In a petition for relief under Subsection (d), the
16-27 taxing unit may also seek to secure the payment of taxes for a
17-1 current tax year that are not delinquent and shall estimate the
17-2 amount due if those taxes are not yet assessed.
17-3 (h) The tax lien attaches to any amounts paid into the
17-4 court's registry with the same priority as for the property on
17-5 which taxes are owed.
17-6 SECTION 21. Section 33.42(c), Tax Code, is amended to read as
17-7 follows:
17-8 (c) If a tax required by this section to be included in a
17-9 suit is omitted from the judgment in the suit, the taxing unit may
17-10 not enforce collection of the tax at a later time except as
17-11 provided by Section 34.04(c)(2).
17-12 SECTION 22. Section 33.43(a), Tax Code, is amended to read as
17-13 follows:
17-14 (a) A petition initiating a suit to collect a delinquent
17-15 property tax is sufficient if it alleges that:
17-16 (1) the taxing unit is legally constituted and
17-17 authorized to impose and collect ad valorem taxes on property;
17-18 (2) tax in a stated amount was legally imposed on each
17-19 separately described property for each year specified and on each
17-20 person named if known who owned the property on January 1 of the
17-21 year for which the tax was imposed;
17-22 (3) the tax was imposed in the county in which the
17-23 suit is filed;
17-24 (4) the tax is delinquent;
17-25 (5) penalties, interest, and costs authorized by law
17-26 in a stated amount for each separately assessed property are due;
17-27 (6) the taxing unit is entitled to recover each
18-1 penalty that is incurred and all interest that accrues on
18-2 delinquent taxes imposed on the property from the date of the
18-3 judgment to the date of the sale under Section 34.01 or under
18-4 Section 253.010, Local Government Code [34.015], as applicable, if
18-5 the suit seeks to foreclose a tax lien;
18-6 (7) the person sued owned the property on January 1 of
18-7 the year for which the tax was imposed if the suit seeks to enforce
18-8 personal liability;
18-9 (8) the person sued owns the property when the suit is
18-10 filed if the suit seeks to foreclose a tax lien;
18-11 (9) the taxing unit asserts a lien on each separately
18-12 described property to secure the payment of all taxes, penalties,
18-13 interest, and costs due if the suit seeks to foreclose a tax lien;
18-14 (10) all things required by law to be done have been
18-15 done properly by the appropriate officials; and
18-16 (11) the attorney signing the petition is legally
18-17 authorized to prosecute the suit on behalf of the taxing unit.
18-18 SECTION 23. Section 33.48(a), Tax Code, is amended to read as
18-19 follows:
18-20 (a) In addition to other costs authorized by law, a taxing
18-21 unit is entitled to recover the following costs and expenses in a
18-22 suit to collect a delinquent tax:
18-23 (1) all usual court costs, including the cost of
18-24 serving process;
18-25 (2) costs of filing for record a notice of lis pendens
18-26 against property;
18-27 (3) expenses of foreclosure sale;
19-1 (4) reasonable expenses that are incurred by the
19-2 taxing unit in determining the name, identity, and location of
19-3 necessary parties and in procuring necessary legal descriptions of
19-4 the property on which a delinquent tax is due; [and]
19-5 (5) attorney's fees in the amount of 15 percent of the
19-6 total amount of taxes, penalties, and interest due the unit; and
19-7 (6) reasonable attorney ad litem fees approved by the
19-8 court that are incurred in a suit in which the court orders the
19-9 appointment of an attorney to represent the interests of a
19-10 defendant served with process by means of citation by publication
19-11 or posting.
19-12 SECTION 24. Section 33.49(a), Tax Code, is amended to read as
19-13 follows:
19-14 (a) Except as provided by Subsection (b) [of this section],
19-15 a taxing unit is not liable in a suit to collect taxes for court
19-16 costs, including any fees for service of process, an attorney ad
19-17 litem, arbitration, or mediation, and may not be required to post
19-18 security for costs.
19-19 SECTION 25. Sections 33.56(a), (c), (d), and (e), Tax Code,
19-20 are amended to read as follows:
19-21 (a) If, in a suit to collect a delinquent tax, a court
19-22 renders a judgment for foreclosure of a tax lien on behalf of a
19-23 taxing unit, any [the] taxing unit that was a party to the judgment
19-24 may file a petition to vacate the judgment on one or more of the
19-25 following grounds [for]:
19-26 (1) failure to join a person needed for just
19-27 adjudication under the Texas Rules of Civil Procedure, including a
20-1 taxing unit required to be joined under Section 33.44(a);
20-2 (2) failure to serve a person needed for just
20-3 adjudication under the Texas Rules of Civil Procedure, including a
20-4 taxing unit required to be joined under Section 33.44(a); [or]
20-5 (3) failure of the judgment to adequately describe the
20-6 property that is the subject of the suit; or
20-7 (4) that the property described in the judgment was
20-8 subject to multiple appraisals for the tax years included in the
20-9 judgment.
20-10 (c) The taxing unit may not file a petition if a tax sale of
20-11 the property has occurred unless:
20-12 (1) the tax sale has been vacated by an order of a
20-13 court; [or]
20-14 (2) the property was bid off [sold] to a [the] taxing
20-15 unit under Section 34.01(j) [34.01(c)] and has not been resold; or
20-16 (3) the tax sale or resale purchaser, or the
20-17 purchaser's heirs, successors, or assigns, consents to the
20-18 petition.
20-19 (d) Consent of the purchaser to a petition may be shown by:
20-20 (1) a written memorandum signed by the purchaser and
20-21 filed with the court;
20-22 (2) the purchaser's joinder in the taxing unit's
20-23 petition;
20-24 (3) a statement of the purchaser made in open court on
20-25 the record in a hearing on the petition; or
20-26 (4) the purchaser's signature of approval to an agreed
20-27 order to grant the petition.
21-1 (e) A copy of the petition must be served in a manner
21-2 authorized by Rule 21a, Texas Rules of Civil Procedure, on each
21-3 party to the delinquent tax suit.
21-4 (f) [(e)] If the court grants the petition, the court shall
21-5 enter an order providing that:
21-6 (1) the judgment, any tax sale based on that judgment,
21-7 and any subsequent resale are [is] vacated;
21-8 (2) any applicable tax deed or applicable resale deed
21-9 is canceled;
21-10 (3) [and] the delinquent tax suit is revived; and
21-11 (4) except in a case in which judgment is vacated
21-12 under Subsection (a)(4), the taxes, penalties, interest, and
21-13 attorney's fees and costs, and the liens that secure each of those
21-14 items, are reinstated.
21-15 SECTION 26. Sections 34.01(b), (m), (o), (p), and (r), Tax
21-16 Code, are amended to read as follows:
21-17 (b) On receipt of an order of sale of real property, the
21-18 officer charged with selling the property shall endorse on the
21-19 order the date and exact time when the officer received the order.
21-20 The endorsement is a levy on the property without necessity for
21-21 going upon the ground. The officer shall calculate the total
21-22 amount due under the judgment, including all taxes, penalties, and
21-23 interest, plus any other amount awarded by the judgment, court
21-24 costs, and the costs of the sale. The costs of a sale include[,
21-25 including] the costs of advertising, and deed recording fees
21-26 anticipated to be paid in connection with the sale of the property.
21-27 To assist the officer in making the calculation, the collector of
22-1 any taxing unit that is party to the judgment may provide the
22-2 officer with a certified tax statement showing the amount of the
22-3 taxes included in the judgment that remain due that taxing unit and
22-4 all penalties, interest, and attorney's fees provided by the
22-5 judgment as of the date of the proposed sale. If a certified tax
22-6 statement is provided to the officer, the officer shall rely on the
22-7 amount included in the statement and is not responsible or liable
22-8 for the accuracy of the applicable portion of the calculation. A
22-9 certified tax statement is not required to be sworn to and is
22-10 sufficient if the tax collector or the collector's deputy signs the
22-11 statement.
22-12 (m) The officer making the sale shall prepare a deed to the
22-13 purchaser of real property at the sale, to any other person whom
22-14 the purchaser may specify, or to the taxing unit to which the
22-15 property was bid off. The taxing unit that requested the order of
22-16 sale may elect to prepare a deed for execution by the officer. If
22-17 the taxing unit prepares the deed, the officer shall execute that
22-18 deed. An officer who executes a deed prepared by the taxing unit
22-19 is not responsible or liable for any inconsistency, error, or other
22-20 defect in the form of the deed. As soon as practicable after a
22-21 deed is executed by the officer, the [The] officer shall [execute
22-22 the deed and] either file the deed for recording with the county
22-23 clerk or deliver the executed deed to the taxing unit that
22-24 requested the order of sale, which shall file the deed for
22-25 recording with the county clerk. The county clerk shall file and
22-26 record each deed filed under this subsection and after recording
22-27 shall return the deed to the grantee.
23-1 (o) If [Notwithstanding Subsection (j), if] a [sufficient]
23-2 bid sufficient to pay the amount specified by Subsection (p) is not
23-3 received, the officer making the sale, with the consent of the
23-4 collector who applied for the tax warrant, may offer [bid off]
23-5 property seized under Subchapter E, Chapter 33, to a person
23-6 described by Section 11.181 or 11.20 for less than that [the tax
23-7 warrant] amount [or the market value of the property]. If the
23-8 property is offered to a person described by Section 11.181 or
23-9 11.20, the officer making the sale shall reopen the bidding at the
23-10 amount of that person's bid and bid off the property to the highest
23-11 bidder. Consent to the sale by the taxing units entitled to
23-12 receive proceeds of the sale is not required. The acceptance of a
23-13 bid by the officer under this subsection is conclusive and binding
23-14 on the question of its sufficiency. An action to set aside the
23-15 sale on the grounds that a bid is insufficient may not be
23-16 sustained, except that a taxing unit that participates in
23-17 distribution of proceeds of the sale may file an action before the
23-18 first anniversary of the date of the sale to set aside the sale on
23-19 the grounds of fraud or collusion between the officer making the
23-20 sale and the purchaser.
23-21 (p) Except as provided by Subsection (o), property seized
23-22 under Subchapter E, Chapter 33, may not be sold for an amount that
23-23 is less than the lesser of the market value of the property as
23-24 specified in the warrant or the total amount of taxes, penalties,
23-25 interest, costs, and other claims for which the warrant was issued
23-26 [due on the property]. If a sufficient bid is not received by the
23-27 officer making the sale, the officer shall bid off the property to
24-1 a taxing unit in the manner specified by Subsection (j) and subject
24-2 to the other provisions of that subsection. A taxing unit that
24-3 takes title to property [seized] under this subsection [that
24-4 subchapter] takes title [to the property] for the use and benefit
24-5 of that taxing unit and all other taxing units that established tax
24-6 liens in the suit or that, on the date of the seizure, were owed
24-7 delinquent taxes on the property.
24-8 (r) A sale of real property under this section must take
24-9 place at the county courthouse in the county in which the land is
24-10 located. The commissioners court of the county may designate the
24-11 area in the county courthouse where sales under this section must
24-12 take place and shall record any designated area in the real
24-13 property records of the county. If the commissioners court
24-14 designates an area in the courthouse for sales, a sale must occur
24-15 in that area. If the commissioners court does not designate an
24-16 area in the courthouse for sales, a [The] sale must [shall] occur
24-17 in the same area [location] in the courthouse that is designated by
24-18 the commissioners court [of the county] for the sale of real
24-19 property under Section 51.002, Property Code.
24-20 SECTION 27. Section 34.04, Tax Code, is amended by amending
24-21 Subsection (c) and adding Subsections (e)-(i) to read as follows:
24-22 (c) At the hearing the court shall order that the proceeds
24-23 be paid according to the following priorities to each party that
24-24 establishes its claim to the proceeds:
24-25 (1) to the tax sale purchaser if the tax sale has been
24-26 adjudged to be void and the purchaser has prevailed in an action
24-27 against the taxing units under Section 34.07(d) by final judgment;
25-1 (2) to a taxing unit for any taxes, penalties, or
25-2 interest that have become due or delinquent on the subject property
25-3 subsequent to the date of the judgment or that were omitted from
25-4 the judgment by accident or mistake;
25-5 (3) [(2)] to any other lienholder, consensual or
25-6 otherwise, for the amount due under a lien, in accordance with the
25-7 priorities established by applicable law;
25-8 (4) [(3)] to a taxing unit for any unpaid taxes,
25-9 penalties, interest, or other amounts adjudged due under the
25-10 judgment that were not satisfied from the proceeds from the tax
25-11 sale; and
25-12 (5) [(4)] to each owner of the property.
25-13 (e) an order under this section is appealable.
25-14 (f) A person may not take an assignment of an owner's claim
25-15 to excess proceeds unless:
25-16 (1) the assignment is taken on or after the 36th day
25-17 after the date the excess proceeds are deposited in the registry of
25-18 the court;
25-19 (2) the assignment is in writing and signed by the
25-20 assignor; and
25-21 (3) the assignment document contains a sworn statement
25-22 by the assignor affirming:
25-23 (A) that the assignment was given
25-24 voluntarily;
25-25 (B) the date on which the assignment was
25-26 made and that the date was not earlier than the 36th day after the
25-27 date the excess proceeds were deposited in the registry of the
26-1 court;
26-2 (C) that the assignor has received the
26-3 notice from the clerk required by Section 34.03;
26-4 (D) the nature and amount of consideration
26-5 given for the assignment;
26-6 (E) the circumstances under which the excess
26-7 proceeds are in the registry of the court;
26-8 (F) the amount of the claim to excess proceeds
26-9 in the registry of the court;
26-10 (G) that the assignor has made no other
26-11 assignments of the assignor's claim to the excess proceeds; and
26-12 (H) that the assignor knows that the assignor
26-13 may retain counsel.
26-14 (g) An assignee who obtains excess proceeds without
26-15 complying with Subsection (f) is liable to the assignor for the
26-16 amount of excess proceeds obtained plus attorney's fees and
26-17 expenses.
26-18 (h) An assignee who files a petition setting forth a claim
26-19 to excess proceeds must attach a copy of the assignment document
26-20 and produce the original of the assignment document in court at the
26-21 hearing on the petition. If the original assignment document is
26-22 lost, the assignee must obtain the presence of the assignor to
26-23 testify at the hearing.
26-24 (i) A fee charged to obtain excess proceeds for an owner may
26-25 not be greater than 25 percent of the amount obtained or $1,000,
26-26 whichever is less.
26-27 SECTION 28. Sections 34.05(d) and (e), Tax Code, are amended
27-1 to read as follows:
27-2 (d) Except as provided by this subsection, all public sales
27-3 requested as provided by Subsection (c) shall be conducted in the
27-4 manner prescribed by the Texas Rules of Civil Procedure for the
27-5 sale of property under execution. The notice of the sale must
27-6 contain a description of the property to be sold, [which must be a
27-7 legal description in the case of real property,] the number and
27-8 style of the suit under which the property was sold at the tax
27-9 foreclosure sale, and the date of the tax foreclosure sale. The
27-10 description of the property in the notice is sufficient if it is
27-11 stated in the manner provided by Section 34.01(f). If the
27-12 commissioners court of a county by order specifies the date or time
27-13 at which or location in the county where a public sale requested
27-14 under Subsection (c) shall be conducted, the sale shall be
27-15 conducted on the date and at the time and location specified in the
27-16 order. The acceptance of a bid by the officer conducting the sale
27-17 is conclusive and binding on the question of its sufficiency. An
27-18 action to set aside the sale on the grounds that the bid is
27-19 insufficient may not be sustained in court, except that a taxing
27-20 unit that participates in distribution of proceeds of the sale may
27-21 file an action before the first anniversary of the date of the sale
27-22 to set aside the sale on the grounds of fraud or collusion between
27-23 the officer making the sale and the purchaser. On conclusion of
27-24 the sale, the officer making the sale shall prepare a deed to the
27-25 purchaser. The taxing unit that requested the sale may elect to
27-26 prepare a deed for execution by the officer. If the taxing unit
27-27 prepares the deed, the officer shall execute that deed. An
28-1 officer who executes a deed prepared by the taxing unit is not
28-2 responsible or liable for any inconsistency, error, or other defect
28-3 in the form of the deed. As soon as practicable after a deed is
28-4 executed by the officer, the [The] officer shall [execute the deed
28-5 and] either file the deed for recording with the county clerk or
28-6 deliver the executed deed to the taxing unit that requested the
28-7 sale, which shall file the deed for recording with the county
28-8 clerk. The county clerk shall file and record each deed under this
28-9 subsection and after recording shall return the deed to the
28-10 grantee.
28-11 (e) The presiding officer of a taxing unit selling real
28-12 property under Subsection (h) or (i), under Section 34.051, or
28-13 under Section 253.010, Local Government Code, or the sheriff or
28-14 constable selling real property under Subsections (c) and (d)
28-15 [pursuant to this section] shall execute a deed to the property
28-16 conveying to the purchaser the right, title, and interest acquired
28-17 or held by each taxing unit that was a party to the judgment
28-18 foreclosing tax liens on the property. The conveyance shall be
28-19 made subject to any remaining right of redemption at the time of
28-20 the sale.
28-21 SECTION 29. Section 34.051(b), Tax Code, is amended to read
28-22 as follows:
28-23 (b) Any taxing unit may enter into an interlocal agreement
28-24 with the municipality for the resale of tax foreclosed properties
28-25 to be used for a purpose consistent with the municipality's urban
28-26 redevelopment plans or the municipality's affordable housing
28-27 policy. If the tax foreclosed property is resold pursuant to this
29-1 section to be used for a purpose consistent with the municipality's
29-2 urban redevelopment plan or affordable housing policy, the deed of
29-3 conveyance must refer to or set forth the applicable terms of the
29-4 urban redevelopment plan or affordable housing policy. Any such
29-5 interlocal agreement should include the following:
29-6 (1) a general statement and goals of the
29-7 municipality's urban redevelopment plans or affordable housing
29-8 policy, as applicable;
29-9 (2) a statement that the interlocal agreement concerns
29-10 only tax foreclosed property that is either vacant or distressed
29-11 and has a tax delinquency of six or more years;
29-12 (3) a statement that the properties will be used only
29-13 for a purpose consistent with an urban redevelopment plan or
29-14 affordable housing policy, as applicable, that is primarily aimed
29-15 at providing housing for families of low or moderate income;
29-16 (4) a statement that the principal goal of the
29-17 interlocal agreement is to provide an efficient mechanism for
29-18 returning deteriorated or unproductive properties to the tax rolls,
29-19 enhancing the value of ownership to the surrounding properties, and
29-20 improving the safety and quality of life in deteriorating
29-21 neighborhoods; and
29-22 (5) a provision that all properties are sold subject
29-23 to any right of redemption.
29-24 SECTION 30. Section 34.07, Tax Code, is amended by amending
29-25 Subsection (d) and adding Subsection (f) to read as follows:
29-26 (d) In lieu of pursuing the subrogation rights provided by
29-27 this section to which a purchaser is subrogated, a purchaser at a
30-1 void tax sale or tax resale may elect to file an action against the
30-2 taxing units to which [the] proceeds of the sale were distributed
30-3 to recover an [the] amount from each taxing unit equal to the
30-4 distribution of taxes, penalties, interest, and attorney's fees the
30-5 taxing unit received [paid at the sale]. In a suit filed under
30-6 this subsection, the purchaser may include a claim for, and is
30-7 entitled to recover, any excess proceeds of the sale that remain on
30-8 deposit in the registry of the court or, in the alternative, is
30-9 entitled to have judgment against any party to whom the excess
30-10 proceeds have been distributed. A purchaser who files a suit
30-11 authorized by this subsection waives all rights of subrogation
30-12 otherwise provided by this section. This subsection applies only
30-13 to an original purchaser at a tax sale or resale and only if that
30-14 purchaser has not subsequently sold the property to another person.
30-15 (f) A suit filed against the taxing units under Subsection
30-16 (d) may not be maintained unless the action is instituted before
30-17 the first anniversary of the date of sale or resale. In this
30-18 subsection:
30-19 (1) "Date of sale" means the first Tuesday of the
30-20 month on which the sheriff or constable conducted the sale of the
30-21 property under Section 34.01.
30-22 (2) "Date of resale" means the date on which the
30-23 grantor's acknowledgment was taken or, in the case of multiple
30-24 grantors, the latest date of acknowledgment by the grantors as
30-25 shown in the deed.
30-26 SECTION 31. Section 34.21(b), Tax Code, is amended to read as
30-27 follows:
31-1 (b) If property that was used as the owner's residence
31-2 homestead or was land designated for agricultural use when the suit
31-3 or the application for the warrant was filed is bid off to a taxing
31-4 unit under Section 34.01(j) or (p) and has not been resold by the
31-5 taxing unit, the owner having a right of redemption may redeem the
31-6 property on or before the second anniversary of the date on which
31-7 the deed of the taxing unit is filed for record by paying the
31-8 taxing unit:
31-9 (1) the lesser of the amount of the judgment against
31-10 the property or the market value of the property as specified in
31-11 that judgment, plus the amount of the fee for filing the taxing
31-12 unit's deed and the amount spent by the taxing unit as costs on the
31-13 property, if the property was judicially foreclosed and bid off to
31-14 the taxing unit under Section 34.01(j); or
31-15 (2) the lesser of the amount of taxes, penalties,
31-16 interest, and costs for which the warrant was issued or the market
31-17 value of the property as specified in the warrant, plus the amount
31-18 of the fee for filing the taxing unit's deed and the amount spent
31-19 by the taxing unit as costs on the property, if the property was
31-20 seized under Subchapter E, Chapter 33, and bid off to the taxing
31-21 unit under Section 34.01(p).
31-22 SECTION 32. Section 42.02, Tax Code, is amended to read as
31-23 follows:
31-24 Sec. 42.02. RIGHT OF APPEAL BY CHIEF APPRAISER. On written
31-25 approval of the board of directors of the appraisal district, the
31-26 [The] chief appraiser is entitled to appeal an order of the
31-27 appraisal review board determining:
32-1 (1) a taxpayer protest as provided by Subchapter C,
32-2 Chapter 41; or
32-3 (2) a taxpayer's motion to change the appraisal roll
32-4 filed under Section 25.25 [of this code if he has written approval
32-5 of the local appraisal district board of directors to appeal].
32-6 SECTION 33. Section 34.015, Tax Code, as amended by Chapters
32-7 181 and 817, Acts of the 76th Legislature, Regular Session, 1999,
32-8 is redesignated as Section 253.010, Local Government Code, and is
32-9 amended to conform to the changes made by those chapters to read as
32-10 follows:
32-11 Sec. 253.010. SALE OF REAL PROPERTY TO CERTAIN NONPROFIT OR
32-12 RELIGIOUS ORGANIZATIONS. (a) Notwithstanding any other provision
32-13 of law, the governing body of a municipality may provide for the
32-14 manner in which any land acquired by the municipality may be sold
32-15 if the land is sold to:
32-16 (1) a nonprofit organization that develops housing for
32-17 low-income individuals and families as a primary activity to
32-18 promote community-based revitalization of the municipality;
32-19 (2) a nonprofit corporation described by 26 U.S.C.
32-20 Section 501(c)(3) that:
32-21 (A) has been incorporated in this state for at
32-22 least one year;
32-23 (B) has a corporate purpose to develop
32-24 affordable housing that is stated in its articles of incorporation,
32-25 bylaws, or charter;
32-26 (C) has at least one-fourth of its board of
32-27 directors residing in the municipality; and
33-1 (D) engages primarily in the building, repair,
33-2 rental, or sale of housing for low-income individuals and families;
33-3 or
33-4 (3) a religious organization that:
33-5 (A) owns other property located in the
33-6 municipality that is exempt from taxation under Section 11.20, Tax
33-7 Code; and
33-8 (B) has entered into a written agreement with
33-9 the municipality regarding the revitalization of the land.
33-10 (b) A municipality operating under this section may by
33-11 ordinance determine the individuals and families who qualify as
33-12 low-income individuals and families under Subsection (a)(1) or (2).
33-13 In adopting an ordinance under this subsection, the municipality
33-14 shall consider median income of individuals and median family
33-15 income in the area.
33-16 SECTION 34. Section 17.091(a), Civil Practice and Remedies
33-17 Code, is amended to read as follows:
33-18 (a) In a suit to collect delinquent [growing out of]
33-19 property taxes [taxation] by the state or a [legal] subdivision of
33-20 the state in which a person who is a defendant is a nonresident,
33-21 the secretary of state is an agent for service of process on that
33-22 defendant if the defendant owns [owned], has [had], or claims an
33-23 [claimed a taxable] interest in property in this state that is the
33-24 subject of the suit [on the first day of a tax year for which taxes
33-25 have not been paid].
33-26 SECTION 35. This Act takes effect September 1, 2001.
33-27 SECTION 36. The change in law to Section 6.035(a), Tax Code,
34-1 made by this Act applies to a person who is serving on the board of
34-2 directors of an appraisal district on the effective date of this
34-3 Act, a person appointed to the board of directors of an appraisal
34-4 district after that date, a person serving as a chief appraiser of
34-5 an appraisal district on the effective date of this Act, and a
34-6 person appointed as a chief appraiser after that date.
34-7 SECTION 37. Section 6.24, Tax Code, as amended by this Act
34-8 applies to a contract for the assessment and collection of taxes
34-9 that is entered into under that section on or after the effective
34-10 date of this Act. A contract for the assessment and collection of
34-11 taxes that was entered into before the effective date of this Act
34-12 is covered by the law in effect on the date the contract was
34-13 entered into, and the former law is continued in effect for that
34-14 purpose.
34-15 SECTION 38. The change in law to Section 6.412(a), Tax Code,
34-16 made by this Act applies to a person who is serving on an appraisal
34-17 review board on the effective date of this Act and to a person
34-18 appointed to serve on an appraisal review board after that date.
34-19 SECTION 39. The changes in law made by this Act to Sections
34-20 31.11 and 31.12, Tax Code, and Section 31.111, Tax Code, as added
34-21 by this Act, apply only to ad valorem taxes imposed in a tax year
34-22 that begins on or after January 1, 2002.
34-23 SECTION 40. Section 33.04, Tax Code, as amended by this Act,
34-24 does not apply to taxes subject to a delinquent tax suit pending
34-25 before the effective date of this Act. Section 33.04, Tax Code, as
34-26 amended by this Act, applies to all other taxes that became
34-27 delinquent before the effective date of this Act or that become
35-1 delinquent on or after that date. Penalties and interest on a
35-2 delinquent tax are not canceled under Section 33.04, Tax Code, for
35-3 failure to deliver any notice under that section as it existed
35-4 immediately before the effective date of this Act. A delinquent
35-5 tax that is the subject of a collection suit filed before the
35-6 effective date of this Act is governed by Section 33.04, Tax Code,
35-7 as that section existed immediately before the effective date of
35-8 this Act, and the former law is continued in effect for that
35-9 purpose.
35-10 SECTION 41. Sections 33.06 and 33.065, Tax Code, as amended
35-11 by this Act, apply to penalties and interest that accrued on a
35-12 delinquent tax before September 1, 2001, or that accrue on or after
35-13 that date, regardless of whether the deferral or abatement period
35-14 under the applicable section of that code began before September 1,
35-15 2001, or begins on or after that date.
35-16 SECTION 42. Sections 33.21, 33.23, and 33.25, Tax Code, as
35-17 amended by this Act, apply only to a case in which an application
35-18 for a tax warrant under Subchapter B, Chapter 33, Tax Code, is
35-19 filed on or after the effective date of this Act. A case in which
35-20 the application for a tax warrant was filed under that subchapter
35-21 before the effective date of this Act is governed by the law in
35-22 effect on the date the application for the tax warrant was filed,
35-23 and the former law is continued in effect for that purpose.
35-24 SECTION 43. Section 33.41, Tax Code, as amended by this Act,
35-25 applies to a suit that was filed before September 1, 2001, or that
35-26 is filed on or after that date.
35-27 SECTION 44. Sections 33.42 and 34.04, Tax Code, as amended
36-1 by this Act, apply to the disposition of excess proceeds from a
36-2 property tax foreclosure or a summary sale of seized property,
36-3 regardless of the date on which the judgment was rendered, the tax
36-4 sale was conducted, or the deposit of proceeds with the court was
36-5 made.
36-6 SECTION 45. Sections 33.48 and 33.49, Tax Code, as amended
36-7 by this Act, apply to a suit that was filed before September 1,
36-8 2001, or that is filed on or after that date and to a judgment on
36-9 the merits that is entered on or after that date.
36-10 SECTION 46. Section 33.56, Tax Code, as amended by this Act,
36-11 applies to a tax foreclosure judgment that was rendered before
36-12 September 1, 2001, or that is rendered on or after that date.
36-13 SECTION 47. (a) Section 34.01, Tax Code, as amended by this
36-14 Act, applies to each tax sale that is conducted on or after
36-15 September 1, 2001, regardless of whether the judgment on which the
36-16 sale is based was entered before, on, or after that date.
36-17 (b) For purposes of this section, the date on which a tax
36-18 sale was conducted is considered to be the first Tuesday of the
36-19 month in which the public sale occurs.
36-20 SECTION 48. (a) Section 34.05, Tax Code, as amended by this
36-21 Act, applies to a resale of property that is conducted on or after
36-22 September 1, 2001, regardless of whether the judgment was signed
36-23 before that date or is signed on or after that date.
36-24 (b) For purposes of this section, the date on which a resale
36-25 is conducted is considered to be:
36-26 (1) the date on which a public sale occurs under
36-27 Section 34.05(c), Tax Code; or
37-1 (2) for a sale under Section 34.051 or 34.05(h) or
37-2 (i), Tax Code, or under Section 253.010, Local Government Code, the
37-3 date on which the grantor's acknowledgment was taken or, if
37-4 multiple grantors, the latest date of acknowledgment of those
37-5 grantors.
37-6 SECTION 49. Section 34.07, Tax Code, as amended by this Act,
37-7 applies to a suit by the purchaser at a void tax sale or tax resale
37-8 filed on or after the effective date of this Act regardless of the
37-9 date of the tax sale or tax resale. A suit filed by a purchaser
37-10 before the effective date of this Act is governed by Section 34.07,
37-11 Tax Code, as that law existed immediately before that date, and the
37-12 former law is continued in effect for that purpose.
37-13 SECTION 50. Section 34.21, Tax Code, as amended by this Act,
37-14 applies to a redemption of property sold for taxes under a judgment
37-15 rendered or tax warrant that was issued before September 1, 2001,
37-16 or that is rendered or issued on or after that date.
37-17 SECTION 51. Section 17.091, Civil Practice and Remedies
37-18 Code, as amended by this Act, applies to a suit that was filed
37-19 before September 1, 2001, or that is filed on or after that date.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 490 was passed by the House on April
20, 2001, by a non-record vote; and that the House concurred in
Senate amendments to H.B. No. 490 on May 17, 2001, by a non-record
vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 490 was passed by the Senate, with
amendments, on May 15, 2001, by the following vote: Yeas 30, Nays
0, 1 present, not voting.
_______________________________
Secretary of the Senate
APPROVED: __________________________
Date
__________________________
Governor