Amend HB 2491 by adding the following Sections to the bill,
appropriately numbered, and renumbering existing Sections
accordingly:
SECTION __. Section 1.07(b), Tax Code, is amended to read as
follows:
(b) The official or agency shall address the notice to the
property owner, the person designated under Section 1.111(f) to
receive the notice for the property owner, if that section applies,
or, if appropriate, the property owner's agent at the agent's [his]
address according to the most recent record in the possession of the
official or agency. However, if a property owner files a written
request with the appraisal district that notices be sent to a
particular address, the official or agency shall send the notice to
the address stated in the request.
SECTION __. Section 1.11(b), Tax Code, is amended to read as
follows:
(b) To be effective, a [A] request made under [pursuant to]
this section must be filed with the appraisal district. A request
remains in effect until revoked by a written revocation filed with
the appraisal district by the owner.
SECTION __. Section 22.28, Tax Code, is amended by amending
Subsection (b) and adding Subsection (c) to read as follows:
(b) The chief appraiser shall certify to the assessor for
each taxing unit participating in the appraisal district that
imposes taxes on the property that the chief appraiser has imposed
[may retain a portion of] a penalty [collected] under this section
[, not to exceed 20 percent of the amount of the penalty, to cover
the chief appraiser's costs of collecting the penalty]. The
assessor [chief appraiser] shall add the amount of the penalty to
the original amount of tax imposed on the property and shall include
that amount in the tax bill for that year. The penalty becomes part
of the tax on the property and is secured by the tax lien that
attaches to the property under Section 32.01 [distribute the
remainder of the penalty to each taxing unit participating in the
appraisal district that imposes taxes on the property in proportion
to the taxing unit's share of the total amount of taxes imposed on
the property by all taxing units participating in the district].
(c) To help defray the costs of administering this chapter,
a collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district that employs the chief
appraiser who imposed the penalty an amount equal to five percent of
the penalty amount collected.
SECTION __. Section 25.25(d), Tax Code, is amended to read
as follows:
(d) At any time prior to the date the taxes become
delinquent, a property owner or the chief appraiser may file a
motion with the appraisal review board to change the appraisal roll
to correct an error that resulted in an incorrect appraised value
for the owner's property. However, the error may not be corrected
unless it resulted in an appraised value that exceeds by more than
one-third the correct appraised value. If the appraisal roll is
changed under this subsection, the property owner must pay to each
affected taxing unit a late-correction penalty equal to 10 percent
of the amount of taxes as calculated on the basis of the corrected
appraised value. Payment of the late-correction penalty is secured
by the lien that attaches to the property under Section 32.01 and is
subject to enforced collection under Chapter 33. The roll may not be
changed under this subsection if:
(1) the property was the subject of a protest brought
by the property owner under Chapter 41, a hearing on the protest was
conducted in which the property owner offered evidence or argument,
and the appraisal review board made a determination of the protest
on the merits; or
(2) the appraised value of the property was
established as a result of a written agreement between the property
owner or the owner's agent and the appraisal district.
SECTION __. Section 26.11(c), Tax Code, is amended to read
as follows:
(c) If the amount of prorated taxes determined to be due as
provided by this section is tendered to the collector for the unit,
the collector [he] shall accept the tender. The payment absolves:
(1) the transferor of liability for taxes by the unit
on the property for the year of the transfer; and
(2) the taxing unit of liability for a refund in
connection with taxes on the property for the year of the transfer.
SECTION __. Section 31.073, Tax Code, is amended to read as
follows:
Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS
PROHIBITED. A restriction or condition placed on a check in payment
of taxes, penalties, or interest by the maker that limits the amount
of taxes, penalties, or interest owed to an amount less than that
stated in the tax bill or shown by the tax collector's records is
void unless the restriction or condition is authorized by this
code.
SECTION __. Section 31.08(a), Tax Code, is amended to read
as follows:
(a) At the request of any person, a collector for a taxing
unit shall issue a certificate showing the amount of delinquent
taxes, penalties, [and] interest, and any known costs and expenses
under Section 33.48 due the unit on a property according to the
unit's current tax records. If the collector collects taxes for
more than one taxing unit, the certificate must show the amount of
delinquent taxes, penalties, [and] interest, and any known costs
and expenses under Section 33.48 due on the property to each taxing
unit for which the collector collects the taxes. The collector
shall charge a fee not to exceed $10 for each certificate issued.
The collector shall pay all fees collected under this section into
the treasury of the taxing unit that employs the collector [him].
SECTION __. Section 32.05, Tax Code, is amended by amending
Subsections (b) and (c) and adding Subsections (b-1), (d), and (e)
to read as follows:
(b) Except as provided by Subsection (c)(1) [(c) of this
section], a tax lien provided by this chapter takes priority over:
(1) the claim of any creditor of a person whose
property is encumbered by the lien;
(2) [and over] the claim of any holder of a lien on
property encumbered by the tax lien, including any lien held by a
property owners' association, homeowners' association, condominium
unit owners' association, or council of owners of a condominium
regime under a restrictive covenant, condominium declaration,
master deed, or other similar instrument that secures regular or
special maintenance assessments, fees, dues, interest, fines,
costs, attorney's fees, or other monetary charges against the
property; and
(3) any right of remainder, right or possibility of
reverter, or other future interest in, or encumbrance against, the
property, whether vested or contingent [not the debt or lien
existed before attachment of the tax lien].
(b-1) The priority given to a tax lien by Subsection (b)
prevails, regardless of whether the debt, lien, future interest, or
other encumbrance existed before attachment of the tax lien.
(c) A tax lien provided by this chapter is inferior to [a
claim]:
(1) a claim for any survivor's allowance, funeral
expenses, or expenses of the last illness of a decedent made against
the estate of a decedent as provided by law;
(2) except as provided by Subsection (b)(2), [under] a
recorded restrictive covenant that runs [running] with the land
and was[, other than a restrictive covenant in favor of a property
owners' association or homeowners' association] recorded before
January 1 of the year the tax lien arose; or
(3) [under] a valid easement of record recorded before
January 1 of the year the tax lien arose.
(d) In an action brought under Chapter 33 for the enforced
collection of a delinquent tax against property, a property owners'
association, homeowners' association, condominium unit owners'
association, or council of owners of a condominium regime that
holds a lien for regular or special maintenance assessments, fees,
dues, interest, fines, costs, attorney's fees, or other monetary
charges against the property is not a necessary party to the action
unless, at the time the action is commenced, notice of the lien in a
liquidated amount is evidenced by a sworn instrument duly executed
by an authorized person and recorded with the clerk of the county in
which the property is located. A tax sale of the property
extinguishes the lien held by a property owners' association,
homeowners' association, condominium unit owners' association, or
council of owners of a condominium regime for all amounts that
accrued before the date of sale if:
(1) the holder of the lien is joined as a party to an
action brought under Chapter 33 by virtue of a notice of the lien on
record at the time the action is commenced; or
(2) the notice of lien is not of record at the time the
action is commenced, regardless of whether the holder of the lien is
made a party to the action.
(e) The existence of a recorded restrictive covenant,
declaration, or master deed that generally provides for the lien
held by a property owners' association, homeowners' association,
condominium unit owners' association, or council of owners of a
condominium regime does not, by itself, constitute actual or
constructive notice to a taxing unit of a lien under Subsection (d).
SECTION __. Sections 33.011(a) and (d), Tax Code, are
amended to read as follows:
(a) The governing body of a taxing unit:
(1) shall waive penalties and may provide for the
waiver of interest on a delinquent tax if an act or omission of an
officer, employee, or agent of the taxing unit or the appraisal
district in which the taxing unit participates caused or resulted
in the taxpayer's failure to pay the tax before delinquency and if
the tax is paid not later than the 21st day after the date the
taxpayer knows or should know of the delinquency; and
(2) may waive penalties and provide for the waiver of
interest on a delinquent tax if:
(A) the property for which the tax is owed is
acquired by a religious organization; and
(B) [that qualifies the property for exemption
under Section 11.20] before the first anniversary of the date the
religious organization acquires the property, the organization
pays the tax and qualifies the property for an exemption under
Section 11.20 as evidenced by the approval of the exemption by the
chief appraiser under Section 11.45.
(d) A request for a waiver of penalties and interest under
Subsection (a)(1), (b), or (h) [this section] must be made before
the 181st day after the delinquency date. A request for a waiver of
penalties and interest under Subsection (a)(2) must be made before
the first anniversary of the date the religious organization
acquires the property. To be valid, a waiver of penalties or
interest under this section must be requested in writing. If a
written request for a waiver is not timely made, the governing body
of a taxing unit may not waive any penalties or interest under this
section.
SECTION __. Section 33.02(a), Tax Code, is amended to read
as follows:
(a) The collector for a taxing unit [that collects its own
taxes] may enter an agreement with a person delinquent in the
payment of the tax for payment of the tax, penalties, and interest
in installments. The agreement must be in writing and may not
extend for a period of more than 36 months.
SECTION __. Section 33.22, Tax Code, is amended by adding
Subsections (d) and (e) to read as follows:
(d) A collector is entitled to recover attorney's fees in an
amount equal to the compensation specified in the contract with the
attorney if:
(1) recovery of the attorney's fees is requested in the
application for the tax warrant;
(2) the taxing unit served by the collector contracts
with an attorney under Section 6.30;
(3) the existence of the contract and the amount of
attorney's fees that equals the compensation specified in the
contract are supported by the affidavit of the collector; and
(4) the tax sought to be recovered is not subject to
the additional penalty under Section 33.07 or 33.08 at the time the
application is filed.
(e) If a taxing unit is represented by an attorney who is
also an officer or employee of the taxing unit, the collector for
the taxing unit is entitled to recover attorney's fees in an amount
equal to 15 percent of the total amount of delinquent taxes,
penalties, and interest that the property owner owes the taxing
unit.
SECTION __. Section 33.23(a), Tax Code, is amended to read
as follows:
(a) A tax warrant shall direct a peace officer in the county
and the collector to seize as much of the person's personal property
as may be reasonably necessary for the payment of all taxes,
penalties, [and] interest, and attorney's fees included in the
application and all costs of seizure and sale. The warrant shall
direct the person whose property is seized to disclose to the
officer executing the warrant the name and the address if known of
any other person having an interest in the property.
SECTION __. Section 33.25, Tax Code, is amended by amending
Subsections (f) and (h) and adding Subsection (i) to read as
follows:
(f) The proceeds of a sale of property under this section
shall be applied to:
(1) any compensation owed to or any expense advanced
by the licensed auctioneer under an agreement entered into under
Subsection (b) or a service provider under an agreement entered
into under Subsection (c);
(2) all usual costs, expenses, and fees of the seizure
and sale, payable to the peace officer conducting the sale;
(3) all additional expenses incurred in advertising
the sale or in removing, storing, preserving, or safeguarding the
seized property pending its sale;
(4) all usual court costs payable to the clerk of the
court that issued the tax warrant; and
(5) taxes, penalties, [and] interest, and attorney's
fees included in the application for warrant.
(h) After a seizure of personal property defined by Sections
33.21(d)(2)-(5), the collector shall apply the seized property
toward the payment of the taxes, penalties, [and] interest, and
attorney's fees included in the application for warrant and all
costs of the seizure as required by Subsection (f).
(i) After a tax warrant is issued, the seizure or sale of the
property may be canceled and terminated at any time by the applicant
or an authorized agent or attorney of the applicant.
SECTION __. Section 33.48, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) A collector who accepts a payment of the court costs and
other expenses described by this section shall disburse the amount
of the payment as follows:
(1) amounts owing under Subsections (a)(1), (2), (3),
and (6) are payable to the clerk of the court is which the suit is
pending; and
(2) expenses described by Subsection (a)(4) are
payable to the general fund of the taxing unit or to the person or
entity who advanced the expense.
SECTION __. Section 33.51, Tax Code, is amended to read as
follows:
Sec. 33.51. WRIT OF POSSESSION. (a) If the court orders
the foreclosure of a tax lien and the sale of real property, the
judgment shall provide for the issuance by the clerk of said court
of a writ of possession to the purchaser at the sale or to the
purchaser's assigns no sooner than 20 days following the date on
which the purchaser's deed from the sheriff or constable is filed of
record.
(b) The officer charged with executing the writ shall place
the purchaser or the purchaser's assigns in possession of the
property described in the purchaser's deed without further order
from any court and in the manner provided by the writ, subject to
any notice to vacate that may be required to be given to a tenant
under Section 24.005(b), Property Code.
(c) The writ of possession shall order the officer executing
the writ to:
(1) post a written warning that is at least 8-1/2 by 11
inches on the exterior of the front door of the premises notifying
the occupant that the writ has been issued and that the writ will be
executed on or after a specific date and time stated in the warning
that is not sooner than the 10th day after the date the warning is
posted; and
(2) on execution of the writ:
(A) deliver possession of the premises to the
purchaser or the purchaser's assigns;
(B) instruct the occupants to immediately leave
the premises and, if the occupants fail or refuse to comply,
physically remove them from the premises;
(C) instruct the occupants to remove, or to allow
the purchaser or purchaser's assigns, representatives, or other
persons acting under the officer's supervision to remove, all
personal property from the premises; and
(D) place, or have an authorized person place,
the removed personal property outside the premises at a nearby
location, but not so as to block a public sidewalk, passageway, or
street and not while it is raining, sleeting, or snowing.
(d) The writ of possession shall authorize the officer, at
the officer's discretion, to engage the services of a bonded or
insured warehouseman to remove and store, subject to applicable
law, all or part of the personal property at no cost to the
purchaser, the purchaser's assigns, or the officer executing the
writ. The officer may not require the purchaser or the purchaser's
assigns to store the personal property.
(e) The writ of possession shall contain notice to the
officer that under Section 7.003, Civil Practice and Remedies Code,
the officer is not liable for damages resulting from the execution
of the writ if the officer executes the writ in good faith and with
reasonable diligence.
(f) The warehouseman's lien on stored property, the
officer's duties, and the occupants' rights of redemption as
provided by Section 24.0062, Property Code, are all applicable with
respect to any personal property that is removed under Subsection
(d).
(g) A sheriff or constable may use reasonable force in
executing a writ under this section.
(h) If a taxing unit is a purchaser and is entitled to a writ
of possession in the taxing unit's name:
(1) a bond may not be required of the taxing unit for
issuance or delivery of a writ of possession; and
(2) a fee or court cost may not be charged for issuance
or delivery of a writ of possession.
(i) In this section:
(1) "Premises" means all of the property described in
the purchaser's deed, including the buildings, dwellings, or other
structures located on the property.
(2) "Purchaser" includes a taxing unit to which
property is bid off under Section 34.01(j).
SECTION __. Subchapter C, Chapter 33, Tax Code, is amended
by adding Section 33.57 to read as follows:
Sec. 33.57. ALTERNATIVE NOTICE OF TAX FORECLOSURE ON
CERTAIN PARCELS OF REAL PROPERTY. (a) In this section, "appraised
value" means the appraised value according to the most recent
appraisal roll approved by the appraisal review board.
(b) This section may be invoked and used by one or more
taxing units if there are delinquent taxes, penalties, interest,
and attorney's fees owing to a taxing unit on a parcel of real
property, and:
(1) the total amount of delinquent taxes, penalties,
interest, and attorney's fees owed exceeds the appraised value of
the parcel; or
(2) there are 10 or more years for which delinquent
taxes are owed on the parcel.
(c) One or more taxing units may file a single petition for
foreclosure under this section that includes multiple parcels of
property and multiple owners. Alternatively, separate petitions
may be filed and docketed separately for each parcel of property.
Another taxing unit with a tax claim against the same parcel may
intervene in an action for the purpose of establishing and
foreclosing its tax lien without further notice to a defendant. The
petition must be filed in the county in which the tax was imposed
and is sufficient if it is in substantially the form prescribed by
Section 33.43 and further alleges that:
(1) the amount owed in delinquent taxes, penalties,
interest, and attorney's fees exceeds the appraised value of the
parcel; or
(2) there are 10 or more years for which delinquent
taxes are owed on the parcel.
(d) Simultaneously with the filing of the petition under
this section, a taxing unit shall also file a motion with the court
seeking an order approving notice of the petition to each defendant
by certified mail in lieu of citation and, if the amount of
delinquent taxes, penalties, interest, and attorney's fees alleged
to be owed exceeds the appraised value of the parcel, waiving the
appointment of an attorney ad litem. The motion must be supported
by certified copies of tax records that show the tax years for which
delinquent taxes are owed, the amounts of delinquent taxes,
penalties, interest, and attorney's fees, and, if appropriate, the
appraised value of the parcel.
(e) The court shall approve a motion under Subsection (d) if
the documents in support of the motion show that:
(1) the amount of delinquent taxes, penalties,
interest, and attorney's fees that are owed exceeds the appraised
value of the parcel; or
(2) there are 10 or more years for which delinquent
taxes are owed on the parcel.
(f) Before filing a petition under this section, or as soon
afterwards as practicable, the taxing unit or its attorney shall
determine the address of each owner of a property interest in the
parcel for the purpose of providing notice of the pending petition.
If the title search, the taxing unit's tax records, and the
appraisal district records do not disclose an address of a person
with a property interest, consulting the following sources of
information is to be considered a reasonable effort by the taxing
unit or its attorney to determine the address of a person with a
property interest in the parcel subject to foreclosure:
(1) telephone directories, electronic or otherwise,
that cover:
(A) the area of any last known address for the
person; and
(B) the county in which the parcel is located;
(2) voter registration records in the county in which
the parcel is located; and
(3) where applicable, assumed name records maintained
by the county clerk of the county in which the parcel is located and
corporate records maintained by the secretary of state.
(g) Not later than the 45th day before the date on which a
hearing on the merits on a taxing unit's petition is scheduled, the
taxing unit or its attorney shall send a copy of the petition and a
notice by certified mail to each person whose address is determined
under Subsection (f), informing the person of the pending
foreclosure action and the scheduled hearing. A copy of each notice
shall be filed with the clerk of the court together with an
affidavit by the tax collector or by the taxing unit's attorney
attesting to the fact and date of mailing of the notice.
(h) In addition to the notice required by Subsection (g),
the taxing unit shall provide notice by publication and by posting
to all persons with a property interest in the parcel subject to
foreclosure. The notice shall be published in the English language
once a week for two weeks in a newspaper that is published in the
county in which the parcel is located and that has been in general
circulation for at least one year immediately before the date of the
first publication, with the first publication to be not less than
the 45th day before the date on which the taxing unit's petition is
scheduled to be heard. When returned and filed in the trial court,
an affidavit of the editor or publisher of the newspaper attesting
to the date of publication, together with a printed copy of the
notice as published, is sufficient proof of publication under this
subsection. If a newspaper is not published in the county in which
the parcel is located, publication in an otherwise qualifying
newspaper published in an adjoining county is sufficient. The
maximum fee for publishing the citation shall be the lowest
published word or line rate of that newspaper for classified
advertising. The notice by posting shall be in the English language
and given by posting a copy of the notice at the courthouse door of
the county in which the foreclosure is pending not less than the
45th day before the date on which the taxing unit's petition is
scheduled to be heard. Proof of the posting of the notice shall be
made by affidavit of the attorney for the taxing unit, or of the
person posting it. If the publication of the notice cannot be had
for the maximum fee established in this subsection, and that fact is
supported by the affidavit of the attorney for the taxing unit, the
notice by posting under this subsection is sufficient.
(i) The notice required by Subsections (g) and (h) must
include:
(1) a statement that foreclosure proceedings have been
commenced and the date the petition was filed;
(2) a legal description, tax account number, and, if
known, a street address for the parcel in which the addressee owns a
property interest;
(3) the name of the person to whom the notice is
addressed and the name of each other person who, according to the
title search, has an interest in the parcel in which the addressee
owns a property interest;
(4) the date, time, and place of the scheduled hearing
on the petition;
(5) a statement that the recipient of the notice may
lose whatever property interest the recipient owns in the parcel as
a result of the hearing and any subsequent tax sale;
(6) a statement explaining how a person may contest
the taxing unit's petition as provided by Subsection (j) and that a
person's interest in the parcel may be preserved by paying all
delinquent taxes, penalties, interest, attorney's fees, and court
costs before the date of the scheduled hearing on the petition;
(7) the name, address, and telephone number of the
taxing unit and the taxing unit's attorney of record; and
(8) the name of each other taxing unit that imposes
taxes on the parcel, together with a notice that any taxing unit may
intervene without further notice and set up its claims for
delinquent taxes.
(j) A person claiming a property interest in a parcel
subject to foreclosure may contest a taxing unit's petition by
filing with the clerk of the court a written response to the
petition not later than the seventh day before the date scheduled
for hearing on the petition and specifying in the response any
affirmative defense of the person. A copy of the response must be
served on the taxing unit's attorney of record in the manner
required by Rule 21a, Texas Rules of Civil Procedure. The taxing
unit is entitled on request to a continuance of the hearing if a
written response filed to a notice of the hearing contains an
affirmative defense or requests affirmative relief against the
taxing unit.
(k) Before entry of a judgment under this section, a taxing
unit may remove a parcel erroneously included in the petition and
may take a voluntary nonsuit as to one or more parcels of property
without prejudicing its action against the remaining parcels.
(l) If before the hearing on a taxing unit's petition the
taxing unit discovers a deficiency in the provision of notice under
this section, the taxing unit shall take reasonable steps in good
faith to correct the deficiency before the hearing. A notice
provided by Subsections (g)-(i) is in lieu of citation issued and
served under Rule 117a, Texas Rules of Civil Procedure. Regardless
of the manner in which notice under this section is given, an
attorney ad litem may not be appointed for a person with an interest
in a parcel with delinquent taxes, penalties, interest, and
attorney's fees against the parcel in an amount that exceeds the
parcel's appraised value. To the extent of any additional conflict
between this section and the Texas Rules of Civil Procedure, this
section controls. Except as otherwise provided by this section, a
suit brought under this section is governed generally by the Texas
Rules of Civil Procedure and by Subchapters C and D of this chapter.
(m) A judgment in favor of a taxing unit under this section
must be only for foreclosure of the tax lien against the parcel.
The judgment may not include a personal judgment against any
person.
(n) A person is considered to have been provided sufficient
notice of foreclosure and opportunity to be heard for purposes of a
proceeding under this section if the taxing unit follows the
procedures required by this section for notice by certified mail or
by publication and posting or if one or more of the following apply:
(1) the person had constructive notice of the hearing
on the merits by acquiring an interest in the parcel after the date
of the filing of the taxing unit's petition;
(2) the person appeared at the hearing on the taxing
unit's petition or filed a responsive pleading or other
communication with the clerk of the court before the date of the
hearing; or
(3) before the hearing on the taxing unit's petition,
the person had actual notice of the hearing.
SECTION __. Section 12.002(e), Property Code, is amended to
read as follows:
(e) A person may not file for record or have recorded in the
county clerk's office a plat or replat of a subdivision of real
property unless the plat or replat has attached to it an original
tax certificate from each taxing unit with jurisdiction of the real
property indicating that no delinquent ad valorem taxes are owed on
the real property. This subsection does not apply if:
(1) more than one person acquired the real property
from a decedent under a will or by inheritance and those persons
owning an undivided interest in the property obtained approval to
subdivide the property to provide each person with a divided
interest and a separate title to the property; or
(2) a taxing unit acquired the real property for
public use through eminent domain proceedings or voluntary sale.
SECTION __. Subchapter B, Chapter 21, Property Code, is
amended by adding Section 21.0211 to read as follows:
Sec. 21.0211. PAYMENT OF AD VALOREM TAXES. (a) A court may
not authorize withdrawal of any money deposited under Section
21.021 unless the petitioner for the money files with the court:
(1) a tax certificate issued under Section 31.08, Tax
Code, by the tax collector for each taxing unit that imposes ad
valorem taxes on the condemned property showing that there are no
delinquent taxes, penalties, interest, or costs owing on the
condemned property or on any larger tract of which the condemned
property forms a part; and
(2) in the case of a whole taking that occurs after the
date the ad valorem tax bill for taxes imposed by a taxing unit on
the property is sent, a tax receipt issued under Section 31.075, Tax
Code, by the tax collector of the taxing unit that imposes ad
valorem taxes showing that the taxes on the condemned property for
the current tax year, prorated under Section 26.11, Tax Code, have
been paid.
(b) For purposes of Subsection (a)(2), a "case of a whole
taking" means a case in which the location, size, and boundaries of
the property assessed for ad valorem taxes are identical to that of
the condemned property.
SECTION __. Section 17.091(a), Civil Practice and Remedies
Code, is amended to read as follows:
(a) In a suit to collect delinquent property taxes by the
state or a subdivision of the state in which a person who is a
defendant is a nonresident, the secretary of state is an agent for
service of process on that defendant if the defendant owns, has, or
claims an interest in or a lien against property in this state that
is the subject of the suit.
SECTION __. Section 31.073, Tax Code, as amended by this
Act, applies only to payments of taxes, penalties, or interest that
are made on or after the effective date of this Act.
SECTION __. Section 32.05, Tax Code, as amended by this Act,
applies to any lien, regardless of the date on which it arose, and
to any cause of action pending on the effective date of this Act or
brought after that date.
SECTION __. Section 33.011, Tax Code, as amended by this
Act, applies only to a request for a waiver of penalty or interest
made on or after the effective date of this Act. A request for a
waiver made before the effective date of this Act is governed by the
law as it existed immediately before the effective date of this Act,
and the former law is continued in effect for that purpose.
SECTION __. Section 33.02, Tax Code, as amended by this Act,
applies to an installment agreement entered before, on, or after
the effective date of this Act.
SECTION __. Section 33.22, Tax Code, as amended by this Act,
applies only to a tax warrant proceeding pending on the effective
date of this Act or brought after that date.
SECTION __. Section 33.23, Tax Code, as amended by this Act,
applies only to a tax warrant issued on or after the effective date
of this Act. A tax warrant issued before the effective date of this
Act is governed by the law as it existed immediately before the
effective date of this Act, and the former law is continued in
effect for that purpose.
SECTION __. Section 33.25, Tax Code, as amended by this Act,
applies only to a tax warrant proceeding in which the application
for tax warrant was filed on or after the effective date of this
Act. A tax warrant proceeding commenced by application before the
effective date of this Act is governed by the law as it existed
immediately before the effective date of this Act, and the former
law is continued in effect for that purpose.
SECTION __. Section 33.48, Tax Code, as amended by this Act,
applies only to a cause of action pending on the effective date of
this Act or brought after that date.
SECTION __. Section 33.51, Tax Code, as amended by this Act,
applies to a writ of possession that is based on a judgment entered
before, on, or after the effective date of this Act.
SECTION __. Section 33.57, Tax Code, as added by this Act,
applies only to a cause of action pending on the effective date of
this Act or brought after the effective date of this Act.
SECTION __. Section 12.002(e), Property Code, as amended by
this Act, applies only to a plat or replat of a subdivision that is
filed for recordation on or after the effective date of this Act. A
plat or replat of a subdivision that was filed for recordation
before the effective date of this Act is governed by the law in
effect immediately before the effective date of this Act, and the
former law is continued in effect for that purpose.
SECTION __. Section 21.0211, Property Code, as added by
this Act, applies only to an eminent domain proceeding that is
commenced on or after the effective date of this Act. An eminent
domain proceeding commenced before the effective date of this Act
is governed by the law as it existed immediately before the
effective date of this Act, and the former law is continued in
effect for that purpose.
SECTION __. Section 17.091, Civil Practice and Remedies
Code, as amended by this Act, applies only to a cause of action
pending on the effective date of this Act or brought after the
effective date of this Act.