79R8479 SMH-D

By:  Howard                                                       H.B. No. 3058


A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of persons to participate in the public sale of certain real property. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Sections 34.0445(a) and (c), Civil Practice and Remedies Code, are amended to read as follows: (a) An officer conducting a sale of real property under this subchapter may not execute or deliver a deed to the purchaser of the property unless the purchaser exhibits to the officer an unexpired written statement issued to the person in the manner prescribed by Section 34.015, Tax Code, showing that the county assessor-collector of the county in which the sale is conducted has determined that: (1) there are no delinquent ad valorem taxes owed by the person to that county on property the person currently owns; and (2) for each school district or municipality having territory in the county there are no known or reported delinquent ad valorem taxes owed by the person to that school district or municipality on property the person currently owns. (c) The deed executed by the officer conducting the sale must name the successful bidder as the grantee and recite that the successful bidder exhibited to that officer an unexpired written statement issued to the person in the manner prescribed by Section 34.015, Tax Code, showing that the county assessor–collector of the county in which the sale was conducted determined that: (1) there are no delinquent ad valorem taxes owed by the person to that county on property the person currently owns; and (2) for each school district or municipality having territory in the county there are no known or reported delinquent ad valorem taxes owed by the person to that school district or municipality on property the person currently owns. SECTION 2. Sections 34.015(b)-(i) and (l), Tax Code, are amended to read as follows: (b) An officer conducting a sale of real property under Section 34.01 may not execute a deed in the name of or deliver a deed to any person other than the person who was the successful bidder. The officer may not execute or deliver a deed to the purchaser of the property unless the purchaser exhibits to the officer an unexpired written statement issued under this section to the person by the county assessor-collector of the county in which the sale is conducted showing that: (1) there are no delinquent taxes owed by the person to that county on property the person currently owns; and (2) for each school district or municipality having territory in the county there are no known or reported delinquent ad valorem taxes owed by the person to that school district or municipality on property the person currently owns. (c) On the written request of any person, a county assessor-collector shall issue a written statement stating whether there are any delinquent taxes owed by the person to that county or to a school district or municipality having territory in that county on property the person currently owns. A request for the issuance of a statement by the county assessor-collector under this subsection must: (1) sufficiently identify any property subject to taxation by the county or by a school district or municipality having territory in the county, regardless of whether the property is located in the county, that the person currently owns [or formerly owned] so that the county assessor-collector and the collector for each school district or municipality having territory in the county may determine whether the property is included on a current or a cumulative delinquent tax roll for the county, the school district, or the municipality under Section 33.03; (2) specify the address to which the county assessor–collector should send the statement; (3) include any additional information reasonably required by the county assessor-collector; and (4) be sworn to and signed by the person requesting the statement. (d) On receipt of a request under Subsection (c), the county assessor-collector shall send to the collector for each school district and municipality having territory in the county, other than a school district or municipality for which the county assessor-collector is the collector, a request for information as to whether there are any delinquent taxes owed by the person to that school district or municipality on property the person currently owns. The county assessor-collector shall specify the date by which the collector must respond to the request. (e) If the county assessor-collector determines that there are delinquent taxes owed to the county on property the person currently owns, the county assessor-collector shall include in the statement issued under Subsection (c) the amount of delinquent taxes owed by the person to that county on that property. If the county assessor-collector is the collector for a school district or municipality having territory in the county and the county assessor-collector determines that there are delinquent ad valorem taxes owed by the person to the school district or municipality on property the person currently owns, the assessor-collector shall include in the statement issued under Subsection (c) the amount of delinquent taxes owed by the person to that school district or municipality on the property. (f) If the county assessor-collector receives a response from the collector for a school district or municipality having territory in the county indicating that there are delinquent taxes owed to that school district or municipality on the person's current [or former] property for which the person is personally liable, the county assessor-collector shall include in the statement issued under Subsection (c): (1) the amount of delinquent taxes owed by the person to that school district or municipality on the property; and (2) the name and address of the collector for that school district or municipality. (g) If the county assessor-collector determines that there are no delinquent taxes owed by the person to the county or to a school district or municipality for which the county assessor–collector is the collector on property the person currently owns, the county assessor-collector shall indicate in the statement issued under Subsection (c) that there are no delinquent ad valorem taxes owed by the person to the county or to the school district or municipality on property the person currently owns. (h) If the county assessor-collector receives a response from the collector for any school district or municipality having territory in that county indicating that there are no delinquent ad valorem taxes owed by the person to that school district or municipality on property the person currently owns, the county assessor-collector shall indicate in the statement issued under Subsection (c) that there are no delinquent ad valorem taxes owed by the person to that school district or municipality on property the person currently owns. (i) If the county assessor-collector does not receive a response from the collector for any school district or municipality to whom the county assessor-collector sent a request under Subsection (d) as to whether there are delinquent taxes on the person's current [or former] property owed by the person to that school district or municipality, the county assessor-collector shall indicate in the statement issued under Subsection (c) that there are no reported delinquent taxes owed by the person to that school district or municipality on property the person currently owns. (l) The deed executed by the officer conducting the sale must name the successful bidder as the grantee and recite that the successful bidder exhibited to that officer an unexpired written statement issued to the person in the manner prescribed by this section, showing that the county assessor-collector of the county in which the sale was conducted determined that: (1) there are no delinquent ad valorem taxes owed by the person to that county on property the person currently owns; and (2) for each school district or municipality having territory in the county there are no known or reported delinquent ad valorem taxes owed by the person to that school district or municipality on property the person currently owns. SECTION 3. This Act takes effect September 1, 2005.