79R10576 MFC-D


By:  Casteel                                                      H.B. No. 3101

Substitute the following for H.B. No. 3101:                                   

By:  Orr                                                      C.S.H.B. No. 3101



A BILL TO BE ENTITLED

AN ACT

relating to the filing for record of a plat or replat of a 
subdivision of real property.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  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.  If the plat or replat is filed after September 1 
of a year, the plat or replat must also have attached to it a tax 
receipt issued by the collector for each taxing unit with 
jurisdiction of the property indicating that the taxes imposed by 
the taxing unit for the current year have been paid or, if the taxes 
for the current year have not been calculated, a statement from the 
collector for the taxing unit indicating that the taxes to be 
imposed by that taxing unit for the current year have not been 
calculated.  If the tax certificate for a taxing unit does not cover 
the preceding year, the plat or replat must also have attached to it 
a tax receipt issued by the collector for the taxing unit indicating 
that the taxes imposed by the taxing unit for the preceding year 
have been paid.  This subsection does not apply if 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.
	SECTION 2.  Section 31.075(a), Tax Code, is amended to read 
as follows:      
	(a)  At the request of a property owner or a property owner's 
agent, the collector for a taxing unit shall issue a receipt showing 
the taxable value and the amount of tax imposed by the unit on the 
property in one or more tax years for which the information is 
requested, the tax rate for each of those tax years, and the amount 
of tax paid in each of those years.  The receipt must describe the 
property in the manner prescribed by the comptroller.  If the amount 
of the tax for the current year has not been calculated when the 
request is made, the collector shall on request issue to the 
property owner or agent a statement indicating that taxes for the 
current year have not been calculated.
	SECTION 3.  This Act takes effect September 1, 2005.