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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem tax lien transfers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (a-3), Section 32.06, Tax Code, is |
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amended to read as follows: |
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(a-3) If the property owner has executed an authorization |
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under Subsection (a-2)(2)(B) consenting to a transfer of the tax |
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liens for both the taxes on the property that are not delinquent and |
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taxes on the property that are delinquent, the collector's |
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certification under Subsection (b) may be [collector shall certify] |
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in one document [the transfer of the liens for all the taxes]. |
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SECTION 2. Subsection (b), Section 33.445, Tax Code, is |
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amended to read as follows: |
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(b) In consideration of the payment by the transferee of |
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those taxes and charges, each joined taxing unit shall transfer its |
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tax lien to the transferee in the form and manner provided by |
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Section 32.06(b) and enter its disclaimer in the suit. The transfer |
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of a tax lien under this subsection does not require authorization |
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by the property owner. |
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SECTION 3. The changes in law made by this Act apply only to |
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the transfer of an ad valorem tax lien that occurs on or after the |
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effective date of this Act. A transfer of an ad valorem tax lien |
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that occurs before the effective date of this Act is governed by the |
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law in effect at the time the transfer occurred, and the former law |
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is continued in effect for that purpose. |
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SECTION 4. 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. |