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A BILL TO BE ENTITLED
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AN ACT
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relating to the liability for property taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 32.07, Property Tax Code, is amended to |
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read as follows: |
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(a) Except as provided by Subsections (b) and (c) and (d) of |
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this section, property taxes are the personal obligation of the |
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person who owns or acquires the property on January 1 of the year of
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which the tax is imposed or would have been imposed had property not |
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been omitted as described under Section 25.21. A person is not |
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relieved of the obligation because he no longer owns the property. |
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(b) The person in whose name a property is required to be |
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listed by Section 25.13 of this code is personally liable for the |
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taxes imposed on the property. |
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(c) A qualifying trust as defined by Section 11.13(j) and |
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each trustor of the trust are jointly and severally liable for the |
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tax imposed on the interest of the trust in a residence homestead. |
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(d) Any person who receives or collects an ad valorem tax or |
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any money represented to be a tax from another person holds the |
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amount so collected in trust for the benefit of the taxing unit and |
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is liable to the taxing unit for the full amount collected plus any |
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accrued penalties and interest on the amount collected. |
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(e) With respect to an ad valorem tax or other money subject |
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to the provisions of Subsection (d), an individual who controls or |
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supervises the collection of tax or money from another person, or an |
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individual who controls or supervises the accounting for and paying |
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over of the tax or money, and who wilfully fails to pay or cause to |
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be paid the tax or money is liable as a responsible individual for |
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an amount equal to the tax or money, plus all interest, penalties, |
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and costs, not paid or caused to be paid. The liability imposed by |
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this subsection is in addition to any other penalty provided by law. |
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The dissolution of a corporation, association, limited liability |
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company, or partnership does not affect a responsible individual's |
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liability under this subsection. |
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(f) Venue for suits arising under this section shall be |
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governed by Section 33.41(a). |
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(g) In this section: |
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(1) "Responsible individual" includes an officer, |
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manager, director, or employee or a corporation, association, or |
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limited liability company or a member of a partnership who, as an |
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officer, manager, director, employee, or member, is under a duty to |
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perform an act with respect to the collection, accounting, or |
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payment of a tax or money subject to the provisions of Subsection |
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(d). |
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(2) "Tax" includes any ad valorem tax or money subject |
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to the provisions of Subsection (d), including the penalty and |
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interest computed by reference to the amount of the tax or money. |
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(h) For purposes of Subsection (a), a person is considered |
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to be an owner of property subject to an installment contract of |
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sale if the person is: |
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(1) the seller of the property; or |
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(2) a purchaser of the property who has the duty under |
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the installment contract to pay taxes on the property. |
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SECTION 2. This Act takes place September 1, 2007. |