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