LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
 
April 8, 2009

TO:
Honorable Jeff Wentworth, Chair, Senate Committee on Jurisprudence
 
FROM:
John S. O'Brien, Director, Legislative Budget Board
 
IN RE:
SB2201 by Wentworth (Relating to the joinder of a tax lien transferee in a suit to collect a delinquent ad valorem tax.), As Introduced

No fiscal implication to the State is anticipated.

The bill would amend Chapters 32 and 33 of the Tax Code, regarding property tax deliquency and liens.

The bill would require the joinder of transferees of tax liens when taxing units sue to foreclose a tax lien on real property. The bill would also affect the duties and rights of tax lien transferees in such suits.

The bill would not affect the amount of ad valorem taxes due or the timing of their collection.

The bill would be effective September 1, 2009.


Local Government Impact

No fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JOB, MN, SD, SJS