By: Elkins (Senate Sponsor - Watson) H.B. No. 1910

(In the Senate - Received from the House May 1, 2007; May 2, 2007, read first time and referred to Committee on Intergovernmental Relations; May 9, 2007, reported favorably by the following vote: Yeas 5, Nays 0; May 9, 2007, sent to printer.)

A BILL TO BE ENTITLED

AN ACT

relating to the seizure of personal property for the payment of ad valorem taxes.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 33.21(b), Tax Code, is amended to read as follows:

(b) A person's personal property is subject to seizure for the payment of a tax imposed by a taxing unit on the person's [his] property before the tax becomes delinquent if:

(1) the collector discovers that property on which the tax has been or will be imposed is about to be:

(A) removed from the county; or

(B) sold in a liquidation sale in connection with the cessation of a business; and

(2) the collector knows of no other personal property in the county from which the tax may be satisfied.

SECTION 2. Section 33.21, Tax Code, as amended by this Act, applies only to the seizure of personal property under a tax warrant the application for which is filed on or after the effective date of this Act. The seizure of personal property under a tax warrant the application for which was filed before the effective date of this Act is governed by the law in effect on the date the application was filed, and the former law is continued in effect for that purpose.

SECTION 3. This Act takes effect September 1, 2007.

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