79R7215 JD-F
By: Goodman H.B. No. 3071
A BILL TO BE ENTITLED
AN ACT
relating to the administration and collection of ad valorem taxes;
making procedural and technical corrections and clarifications to
the Tax Code, Property Code, Business & Commerce Code, and Civil
Practice and Remedies Code, and to the repeal of a Transportation
Code provision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. 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 2. 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 3. Section 22.28(b), Tax Code, is amended 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].
SECTION 4. 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 5. 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 6. 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 7. 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 8. Chapter 32, Tax Code, is amended by adding
Section 32.011 to read as follows:
Sec. 32.011. PERFECTION OF PERSONAL PROPERTY TAX LIEN
AGAINST OTHER PROPERTY. (a) At any time after taxes imposed on
personal property become delinquent, the appropriate collector may
file a notice of lien with the county clerk of one or more counties
in this state.
(b) A notice of lien must:
(1) contain the name and address of the person liable
for payment of the delinquent taxes, according to the most recent
records of the collector;
(2) provide a general description of the personal
property as it is listed on the tax roll, accompanied by any account
number that identifies the property;
(3) list each tax year for which the taxes are
delinquent and the amount of tax for each year, plus the rate of
each penalty or interest that has accrued against the delinquent
taxes; and
(4) state the name and address of the collector and the
name of each taxing unit for which the collector collects taxes.
(c) The filing, recording, and indexing of a notice under
Subsection (a) constitutes and perfects a lien against any real
property that is located in the county in which the notice is filed
and that is owned or subsequently acquired by the person who is
shown in the notice to be liable for payment of the delinquent taxes
on the personal property. The lien secures payment of the taxes,
penalties, and interest, together with any attorney's fees and
costs of suit that may be owed.
(d) Multiple perfections of more than one lien may be
combined in a single notice that relates to more than one person who
is liable for delinquent taxes imposed on personal property.
(e) A lien perfected under this section continues to exist
until the earlier of:
(1) the date the delinquent taxes are paid; or
(2) the 10th anniversary of the date the taxes became
delinquent.
(f) If the taxes secured by a lien perfected under this
section have been paid, the collector shall provide a sworn written
release of lien on the request of any person. The release may be
filed of record with the county clerk of any county in which the
notice of lien is filed. The collector and any taxing unit for
which the collector collects taxes are not liable for any costs or
fees associated with the filing of a release of lien.
SECTION 9. 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 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 10. Sections 33.011(a), (b), 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.
(b) If a tax bill is returned undelivered to the taxing unit
by the United States Postal Service, the governing body of the
taxing unit shall waive penalties and interest if:
(1) the taxing unit does not send another tax bill on
the property in question at least 21 days before the delinquency
date to the current mailing address furnished by the property owner
and the property owner establishes that a current mailing address
was furnished to the appraisal district by the property owner for
the tax bill before June [September] 1 of the year in which the tax
is assessed; or
(2) the tax bill was returned because of an act or
omission of an officer, employee, or agent of the taxing unit or the
appraisal district in which the taxing unit participates and the
taxing unit or appraisal district did not send another tax bill on
the property in question at least 21 days before the delinquency
date to the proper mailing address.
(d) A request for a waiver of penalties and interest under
Subsection (a)(1) [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 11. 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 12. Subchapter A, Chapter 33, Tax Code, is amended
by adding Section 33.11 to read as follows:
Sec. 33.11. EARLY ADDITIONAL PENALTY FOR COLLECTION COSTS
FOR TAXES IMPOSED ON PERSONAL PROPERTY. (a) In addition to the
authority granted by Section 33.07, in order to defray costs of
collection, the governing body of a taxing unit or appraisal
district in the manner required by law for official action may
provide that taxes imposed on tangible personal property that
become delinquent on or after February 1 of a year incur an
additional penalty on a date that occurs before July 1 of the year
in which the taxes become delinquent if:
(1) the taxing unit or appraisal district or another
unit that collects taxes for the unit has contracted with an
attorney under Section 6.30; and
(2) the taxes on the personal property become subject
to the attorney's contract before July 1 of the year in which the
taxes become delinquent.
(b) A penalty imposed under Subsection (a) is incurred by
the delinquent taxes on the date those taxes become subject to the
attorney's contract.
(c) The amount of the penalty may not exceed the amount of
the compensation specified in the contract with the attorney to be
paid in connection with the collection of the delinquent taxes.
(d) A tax lien attaches to the property on which the tax is
imposed to secure payment of the penalty.
(e) If a penalty is provided under this section, a taxing
unit or appraisal district may not recover attorney's fees in a suit
to collect delinquent taxes subject to the penalty.
(f) If the governing body of a taxing unit or appraisal
district provides for a penalty under this section, a tax bill
relating to tangible personal property that is sent under Section
31.01 must include a notice of the penalty and the date on which it
is incurred.
SECTION 13. Section 33.22, Tax Code, is amended by adding
Subsection (d) 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.
SECTION 14. 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 15. Section 33.25, Tax Code, is amended by amending
Subsections (f) and (h) and by adding Subsections (i) and (j) 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) The person against whom the tax warrant is issued shall,
on demand by the peace officer or collector, execute all
instruments necessary, including any required endorsements or
assignments, in converting seized property defined by Sections
33.21(d)(3)-(5) to cash for the benefit of the applicant. A failure
to meet that demand, on a motion of the applicant filed with the
court that issued the warrant, and after notice to the person of a
hearing, is punishable as contempt. Notice of a motion and hearing
under this subsection may be given in the manner provided by Rule
21a, Texas Rules of Civil Procedure.
(j) 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 16. Section 33.48, Tax Code, is amended by amending
Subsection (a) and adding Subsection (d) to read as follows:
(a) In addition to other costs authorized by law, a taxing
unit is entitled to recover the following costs and expenses in a
suit to collect a delinquent tax:
(1) all usual court costs, including the cost of
serving process;
(2) costs of filing for record a notice of lis pendens
against property;
(3) expenses of foreclosure sale;
(4) reasonable expenses that are incurred by the
taxing unit in determining the name, identity, and location of
necessary parties and in procuring necessary legal descriptions of
the property on which a delinquent tax is due;
(5) attorney's fees in the amount of the compensation
specified in the attorney's contract with the taxing unit entered
into under Section 6.30 [15 percent of the total amount of taxes,
penalties, and interest due the unit]; and
(6) reasonable attorney ad litem fees approved by the
court that are incurred in a suit in which the court orders the
appointment of an attorney to represent the interests of a
defendant served with process by means of citation by publication
or posting.
(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 17. 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 18. Subchapter C, Chapter 33, Tax Code, is amended
by adding Section 33.57 to read as follows:
Sec. 33.57. WAIVER OF COURT-APPOINTED ATTORNEY IN CERTAIN
CASES. (a) If before the appointment of an attorney ad litem to
represent a defendant in a tax suit under this chapter a taxing unit
with a claim filed in the suit shows by means of affidavit and
certified copies of tax records that the appraised value of the
property, as shown on the most recent appraisal roll certified to
the unit, is less than the amount of taxes, penalties, interest, and
costs owing against the property, the court shall sign an order
waiving the appointment of an attorney ad litem to represent the
interest of any defendant who was served in the action by published
or posted citation, notwithstanding Rule 244, Texas Rules of Civil
Procedure.
(b) If at any time between the date the order under
Subsection (a) is signed and the final hearing on the merits the
court or a taxing unit believes that the value of the property, as
shown on the most recent appraisal roll certified to the unit, is
greater than the amount of taxes, penalties, interest, and costs
owing against the property, the court, on its own motion or the
motion of the taxing unit, shall appoint an attorney ad litem as
otherwise required by Rule 244, Texas Rules of Civil Procedure.
SECTION 19. 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 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) a tax receipt issued under Section 31.075, Tax
Code, by the tax collector of each taxing unit that imposes ad
valorem taxes on the condemned property showing that the taxes for
the current tax year on the condemned property or on any larger
tract of which the condemned property forms a part, prorated under
Section 26.11, Tax Code, have been paid.
SECTION 20. Section 9.611(c), Business & Commerce Code, is
amended to read as follows:
(c) To comply with Subsection (b), the secured party shall
send an authenticated notification of disposition to:
(1) the debtor;
(2) any secondary obligor; and
(3) if the collateral is other than consumer goods:
(A) any other person from which the secured party
has received, before the notification date, an authenticated
notification of a claim of an interest in the collateral;
(B) any other secured party or lienholder that,
10 days before the notification date, held a security interest in or
other lien on the collateral perfected by the filing of a financing
statement that:
(i) identified the collateral;
(ii) was indexed under the debtor's name as
of that date; and
(iii) was filed in the office in which to
file a financing statement against the debtor covering the
collateral as of that date; [and]
(C) any other secured party that, 10 days before
the notification date, held a security interest in the collateral
perfected by compliance with a statute, regulation, or treaty
described in Section 9.311(a); and
(D) any taxing unit, as defined by Section 1.04,
Tax Code, within the boundaries of which the collateral has or had
taxable situs, as provided by Section 21.02, Tax Code.
SECTION 21. Sections 9.615(a), (b), and (d), Business &
Commerce Code, are amended to read as follows:
(a) A secured party shall apply or pay over for application
the cash proceeds of disposition under Section 9.610 in the
following order to:
(1) the reasonable expenses of retaking, holding,
preparing for disposition, processing, and disposing and, to the
extent provided for by agreement and not prohibited by law,
reasonable attorney's fees and legal expenses incurred by the
secured party;
(2) the satisfaction of any delinquent ad valorem
taxes, penalties, interest, attorney's fees, and costs, together
with current or estimated current ad valorem taxes, imposed against
the debtor's personal property that constituted all or part of the
collateral if, before distribution of the proceeds is completed,
the secured party receives from the tax collector of each taxing
unit that imposes ad valorem taxes on the property a statement
showing the amounts of the taxes, penalties, interest, attorney's
fees, and costs imposed;
(3) the satisfaction of obligations secured by the
security interest or agricultural lien under which the disposition
is made;
(4) [(3)] the satisfaction of obligations secured by
any subordinate security interest in or other subordinate lien on
the collateral if:
(A) the secured party receives from the holder of
the subordinate security interest or other lien an authenticated
demand for proceeds before distribution of the proceeds is
completed; and
(B) in a case in which a consignor has an interest
in the collateral, the subordinate security interest or other lien
is senior to the interest of the consignor; and
(5) [(4)] a secured party that is a consignor of the
collateral if the secured party receives from the consignor an
authenticated demand for proceeds before distribution of the
proceeds is completed.
(b) If requested by a secured party, a holder of a
subordinate security interest or other lien shall furnish
reasonable proof of the interest or lien within a reasonable time.
Unless the holder does so, the secured party need not comply with
the holder's demand under Subsection (a)(4) [(a)(3)].
(d) If the security interest under which a disposition is
made secures payment or performance of an obligation, after making
the payments and applications required by Subsection (a) and
permitted by Subsection (c):
(1) unless Subsection (a)(5) [(a)(4)] requires the
secured party to apply or pay over cash proceeds to a consignor, the
secured party shall account to and pay a debtor for any surplus; and
(2) the obligor is liable for any deficiency.
SECTION 22. 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 23. Section 623.093(f), Transportation Code, is
repealed.
SECTION 24. 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 25. Section 32.011, Tax Code, as added by this Act,
applies to all delinquent personal property taxes, regardless of
whether the taxes became delinquent before, on, or after the
effective date of this Act.
SECTION 26. 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 27. 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 28. 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 29. 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 30. 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 31. 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 32. 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 33. 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 34. 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 35. 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 36. Section 9.611, Business & Commerce Code, as
amended by this Act, applies only to a notification sent by a
secured creditor on or after the effective date of this Act. A
notification sent 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 37. Section 9.615, Business & Commerce Code, as
amended by this Act, applies only to proceeds of disposition that
are applied or paid over for application on or after the effective
date of this Act. An application or payment 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 38. 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.
SECTION 39. This Act takes effect September 1, 2005.