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A BILL TO BE ENTITLED
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AN ACT
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relating to certain real property subject to seizure by a |
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municipality or county and escheat to the state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 71.002, Property Code, is amended to |
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read as follows: |
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Sec. 71.002. PRESUMPTION OF DEATH. An individual is |
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presumed dead for the purpose of determining if the individual's |
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real or personal property is subject to escheat if the individual: |
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(1) is absent from the individual's place of residence |
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for four [seven] years or longer; and |
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(2) is not known to exist. |
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SECTION 2. Section 71.003, Property Code, is amended to |
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read as follows: |
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Sec. 71.003. PRESUMPTION OF INTESTACY. An individual is |
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presumed to have died intestate if, on or before the fourth |
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[seventh] anniversary of the date of the individual's death, the |
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individual's will has not been recorded or probated in the county |
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where the individual's property is located. |
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SECTION 3. Section 71.004, Property Code, is amended to |
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read as follows: |
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Sec. 71.004. PRESUMPTION OF DEATH WITHOUT HEIRS. An |
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individual is presumed to have died leaving no heirs if for the |
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four-year [seven-year] period preceding the court's determination: |
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(1) a lawful claim to the individual's property has not |
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been asserted; and |
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(2) a lawful act of ownership of the individual's |
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property has not been exercised. |
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SECTION 4. Section 71.005, Property Code, is amended to |
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read as follows: |
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Sec. 71.005. ACT OF OWNERSHIP. For the purposes of this |
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chapter, an individual exercises a lawful act of ownership in |
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property by, personally or through an agent acting at the owner's |
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request: |
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(1) mowing or cutting grass or weeds, repairing or |
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demolishing a structure or fence, removing debris, or performing |
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another form of property upkeep or maintenance; or |
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(2) [,] paying taxes to this state on the property. |
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SECTION 5. Section 71.007, Property Code, is amended to |
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read as follows: |
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Sec. 71.007. IDENTIFICATION OF REAL PROPERTY SUBJECT TO |
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ESCHEAT. (a) The tax assessor-collector of each county and |
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municipality shall: |
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(1) take all steps necessary to identify real property |
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that may be subject to escheat and, if the property is subject to |
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escheat, determine whether the property is also subject to seizure |
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by a municipality under Section 33.91, Tax Code, or by a county |
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under Section 33.911, Tax Code, as applicable; and |
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(2) notify the commissioner of the General Land Office |
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and the attorney general so that they may take appropriate action. |
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(b) The comptroller by rule shall specify the steps a tax |
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assessor-collector must follow to determine whether real property |
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is subject to escheat. |
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SECTION 6. Section 71.202(a), Property Code, is amended to |
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read as follows: |
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(a) Real property that escheats to the state under this |
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title before January 1, 1985, becomes a part of the permanent school |
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fund. Real property that escheats to the state on or after January |
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1, 1985, is held in trust by the Commissioner of the General Land |
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Office for the use and benefit of the foundation school fund. After |
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any delinquent taxes owed on the property are remitted to the |
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municipality in which the property is located and to the county in |
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which the property is located, as appropriate, the remaining [The] |
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revenue from all leases, sales, and use of land held for the |
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foundation school fund shall be deposited to the credit of the |
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foundation school fund. |
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SECTION 7. Section 33.91, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) Before the municipality may seize property under this |
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section, the tax assessor-collector of the municipality shall take |
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all steps specified by the comptroller under Section 71.007(b), |
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Property Code, as necessary to determine whether the property is |
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subject to escheat to the state under Chapter 71, Property Code. |
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SECTION 8. Section 33.911, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) Before the county may seize property under this section, |
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the tax assessor-collector of the county shall take all steps |
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specified by the comptroller under Section 71.007(b), Property |
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Code, as necessary to determine whether the property is subject to |
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escheat to the state under Chapter 71, Property Code. |
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SECTION 9. Real property is not subject to escheat under |
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Subchapter A, Chapter 71, Property Code, as amended by this Act, |
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before September 1, 2011. Before September 1, 2011, real property |
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may be subject to escheat under Subchapter A, Chapter 71, Property |
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Code, as it existed immediately before the effective date of this |
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Act, and that law is continued in effect for that purpose. |
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SECTION 10. This Act takes effect September 1, 2007. |