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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirements for an application for a tax warrant |
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authorizing 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 33.22(c), Tax Code, is amended to read as |
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follows: |
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(c) The court shall issue the tax warrant if the applicant |
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shows by affidavit that: |
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(1) the person whose property the applicant [he] |
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intends to seize is delinquent in the payment of taxes, penalties, |
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and interest in the amount stated in the application; or |
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(2) [the applicant has reason to believe the property
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owner is about to remove from the county personal property on which
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a tax has been or will be imposed, the applicant knows of no other
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personal property the person owns in the county from which the tax
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may be satisfied, and] taxes in a stated amount have been imposed on |
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the property or taxes in an estimated amount will be imposed on the |
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property, the applicant knows of no other personal property the |
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person owns in the county from which the tax may be satisfied, and |
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the applicant has reason to believe that: |
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(A) the property owner is about to remove the |
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property from the county; or |
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(B) the property is about to be sold at a |
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liquidation sale in connection with the cessation of a business. |
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SECTION 2. The changes in law made by this Act apply only to |
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an application for a tax warrant filed on or after the effective |
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date of this Act. An application filed before the effective date of |
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this Act is governed by the law as it existed immediately before the |
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effective date of this Act, and that law is continued in effect for |
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that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |