|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to sale of certain abandoned real property seized for the |
|
payment of delinquent ad valorem taxes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter E, Chapter 33, Tax Code, is amended by |
|
adding Section 33.931 to read as follows: |
|
Sec. 33.931. FIRST OPTION TO PURCHASE ABANDONED REAL |
|
PROPERTY. (a) Notwithstanding Section 33.93(c) and Section 33.94, |
|
before abandoned real property described in a tax warrant issued |
|
under Section 33.93(a) may be offered for sale at a tax sale, the |
|
collector for the municipality or county, as applicable, shall send |
|
a written notice to each owner of real property that is contiguous |
|
to the abandoned real property described in the warrant that |
|
informs each property owner of that owner's potential entitlement |
|
to purchase the abandoned real property for the total amount owing |
|
on the abandoned real property as stated in the tax warrant. |
|
(b) An owner of contiguous real property is entitled to |
|
purchase the real property that has been seized under a tax warrant |
|
issued under Section 33.93(a) as provided by Subsection (a) if the |
|
owner demonstrates to the collector that the owner has |
|
substantially maintained the abandoned real property for at least |
|
one year before the real property is seized. If more than one owner |
|
is entitled to purchase the property under this subsection, the |
|
collector shall offer the property for sale to each owner. If more |
|
than one owner indicates that the owner wishes to accept the offer, |
|
the collector shall select one of the owners by lot and offer the |
|
property for sale to that owner. |
|
(c) If the abandoned real property is not purchased by an |
|
eligible property owner before the 60th day after the date the |
|
collector sent the written notices, the abandoned real property may |
|
be sold at a tax sale. |
|
(d) Section 33.95 applies to a person who purchases |
|
abandoned real property under this section as if the person were a |
|
purchaser for value under that section. |
|
SECTION 2. This Act takes effect September 1, 2007. |