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A BILL TO BE ENTITLED
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AN ACT
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relating to the sale of certain real property at an ad valorem tax |
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sale and to the right of redemption in connection with that real |
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property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.57, Tax Code, is amended by amending |
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Subsections (b), (c), and (e) and by adding Subsections (o) and (p) |
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to read as follows: |
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(b) This section may be invoked and used by one or more |
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taxing units if there are delinquent taxes, penalties, interest, |
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and attorney's fees owing to a taxing unit on a parcel of real |
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property, and: |
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(1) the total amount of delinquent taxes, penalties, |
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interest, and attorney's fees owed exceeds the appraised value of |
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the parcel; or |
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(2) there are: |
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(A) five or more years for which delinquent taxes |
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are owed on the parcel, if the parcel is located in a municipality |
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having a population of more than 100,000 that is situated in two or |
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more counties, at least two of which have a population of more than |
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one million, and in a subdivision having an average lot size of |
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one-tenth of an acre or more; or |
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(B) 10 or more years for which delinquent taxes |
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are owed on the parcel, if the parcel is not covered by Paragraph |
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(A). |
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(c) One or more taxing units may file a single petition for |
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foreclosure under this section that includes multiple parcels of |
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property and multiple owners. Alternatively, separate petitions |
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may be filed and docketed separately for each parcel of property. |
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Another taxing unit with a tax claim against the same parcel may |
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intervene in an action for the purpose of establishing and |
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foreclosing its tax lien without further notice to a defendant. The |
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petition must be filed in the county in which the tax was imposed |
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and is sufficient if it is in substantially the form prescribed by |
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Section 33.43 and further alleges one or more of the grounds for |
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invoking this section provided by Subsection (b) [that:
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[(1) the amount owed in delinquent taxes, penalties,
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interest, and attorney's fees exceeds the appraised value of the
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parcel; or
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[(2) there are 10 or more years for which delinquent
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taxes are owed on the parcel]. |
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(e) The court shall approve a motion under Subsection (d) if |
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the documents in support of the motion show that one or more of the |
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grounds for invoking this section provided by Subsection (b) |
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exists[:
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[(1) the amount of delinquent taxes, penalties,
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interest, and attorney's fees that are owed exceeds the appraised
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value of the parcel; or
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[(2) there are 10 or more years for which delinquent
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taxes are owed on the parcel]. |
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(o) If a taxing unit's petition filed under this section |
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includes multiple parcels of property to which Subsection (b)(2)(A) |
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applies and if requested by the taxing unit, the court's order of |
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sale shall provide that the officer conducting the sale shall sell |
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the parcels in solido, regardless of whether the parcels adjoin one |
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another or have common ownership. |
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(p) If the officer conducting the sale of the property is |
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ordered to sell the property in solido under Subsection (o), the |
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officer shall use, in calculating the minimum bid amount under |
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Section 33.50(b) or (c), as appropriate: |
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(1) the aggregate of all amounts awarded against the |
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multiple parcels of property as the aggregate amount of the |
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judgments; or |
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(2) the aggregate of the adjudged market values of the |
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multiple parcels of property as the market value of the property |
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stated in the judgment. |
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SECTION 2. Section 34.21, Tax Code, is amended by adding |
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Subsection (l) to read as follows: |
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(l) If multiple parcels of property are sold in solido under |
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an order of sale issued under Section 33.57(o), the amounts |
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prescribed by this section that must be paid in redeeming property |
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shall, for the purpose of redeeming an individual parcel of |
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property, be in an amount equal to the taxes, penalties, interest, |
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and attorney's fees adjudged against that individual parcel. |
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SECTION 3. The change in law made by this Act to Section |
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33.57, Tax Code, applies only to an action brought under that |
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section on or after the effective date of this Act. |
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SECTION 4. This Act takes effect September 1, 2007. |