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A BILL TO BE ENTITLED
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AN ACT
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relating to the seizure of personal property for the payment of ad |
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valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.21(b), Tax Code, is amended to read as |
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follows: |
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(b) A person's personal property is subject to seizure for |
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the payment of a tax imposed by a taxing unit on the person's [his] |
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property before the tax becomes delinquent if: |
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(1) the collector discovers that property on which the |
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tax has been or will be imposed is about to be: |
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(A) removed from the county; or |
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(B) sold in a liquidation sale in connection with |
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the cessation of a business; and |
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(2) the collector knows of no other personal property |
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in the county from which the tax may be satisfied. |
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SECTION 2. Section 33.21, Tax Code, as amended by this Act, |
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applies only to the seizure of personal property under a tax warrant |
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the application for which is filed on or after the effective date of |
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this Act. The seizure of personal property under a tax warrant the |
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application for which was filed before the effective date of this |
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Act is governed by the law in effect on the date the application was |
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filed, and the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2007. |