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A BILL TO BE ENTITLED
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AN ACT
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relating to a tax lien. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 32.01(d), Tax Code, is amended to read as |
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follows: |
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(d) The lien under this section is perfected on attachment |
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and, except as provided by Section 32.03 [32.03(b)], perfection |
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requires no further action by the taxing unit. |
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SECTION 2. 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, 2013. |