SRC-TJG S.J.R. 37 78(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 37
78R2783 JD-DBy: Staples
Finance
5/3/2003
As Filed


DIGEST AND PURPOSE 

Currently, the owner of a homestead or agricultural land has two years to
reclaim land seized and sold because of tax foreclosure.  An owner of a
mineral interest only has six months.  As proposed, S.J.R. 37 allows the
owner of a mineral interest two years to reclaim any interests taken by
the county.  This joint resolution also requires the proposed
constitutional amendment to be submitted to voters at an election to be
held on November 4, 2003. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 13(c) and (d), Article VIII, Texas
Constitution, as follows: 

(c) Adds a mineral interest sold for unpaid taxes to the list of types of
property a former owner has the right to redeem within two years from the
date of the filing for record of the Purchaser's Deed if certain
conditions apply.  Deletes existing language related to land sold for
unpaid taxes. 

(d) Authorizes the legislature, if the residence homestead or land
designated for agricultural use, rather than property, is sold pursuant to
a suit to enforce the collection of unpaid taxes, to limit the application
of Subsection (c) of this section to property used as a residence
homestead when the suit was filed and to land designated for agricultural
use when the suit was filed. 

SECTION 2.  TEMPORARY PROVISION.  (a) Provides that this temporary
provision applies to the constitutional amendment proposed by the 78th
Legislature, Regular Session, 2003, to establish a two-year period for the
redemption of a mineral interest sold for unpaid ad valorem taxes at a tax
sale and expires January 1, 2005. 

(b) Makes the application of the amendments to Sections 13(c) and (d),
Article VIII, of this constitution prospective to January 1, 2004.  

SECTION 3.  Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held November 4, 2003.
Requires the ballot to be printed to permit voting for or against this
certain proposition.