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79R7262 MFC-F
By: Hill H.B. No. 2629
A BILL TO BE ENTITLED
AN ACT
relating to a property owner's liability for, and the tax lien
securing, delinquent taxes, penalties, or interest on improvements
on land for which a tax certificate indicated no delinquent taxes,
penalties, or interest was due.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.08, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) For purposes of Subsection (b), a tax certificate
showing that no delinquent taxes, penalties, or interest is due a
taxing unit on land or other real property applies to any
improvements on the property owned by the person transferring the
property unless the certificate expressly indicates that it does
not apply to an improvement described by the certificate.
SECTION 2. This Act takes effect September 1, 2005.