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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a municipality or county to seize |
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certain real property for the payment of delinquent ad valorem |
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taxes and the amount secured by certain liens. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.91(a), Tax Code, is amended to read |
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as follows: |
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(a) After notice has been provided to a person, the person's |
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real property, whether improved or unimproved, is subject to |
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seizure by a municipality for the payment of delinquent ad valorem |
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taxes, penalties, and interest the person owes on the property and |
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the amount secured by a municipal health or safety lien on the |
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property if: |
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(1) the property: |
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(A) is in a municipality; |
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(B) is less than one acre; and |
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(C) has been abandoned for at least one year; |
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(2) the taxes on the property are delinquent for[:
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[(A)] each of the preceding three [five] years; |
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[or
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[(B)
each of the preceding three years if a lien
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on the property has been created on the property in favor of the
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municipality for the cost of remedying a health or safety hazard on
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the property;] and |
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(3) the tax collector of the municipality determines |
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that seizure of the property under this subchapter for the payment |
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of the delinquent taxes, penalties, and interest, and of a |
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municipal health and safety lien on the property, would be in the |
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best interest of the municipality and the other taxing units after |
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determining that the sum of all outstanding tax and municipal |
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claims against the property plus the estimated costs under Section |
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33.48 of a standard judicial foreclosure exceed the anticipated |
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proceeds from a tax sale. |
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SECTION 2. Section 33.911(a), Tax Code, is amended to read |
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as follows: |
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(a) After notice has been provided to a person, the person's |
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real property, whether improved or unimproved, is subject to |
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seizure by a county for the payment of delinquent ad valorem taxes, |
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penalties, and interest the person owes on the property if: |
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(1) the property: |
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(A) is in the county; |
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(B) is not in a municipality; and |
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(C) has been abandoned for at least one year; |
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(2) the taxes on the property are delinquent for each |
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of the preceding three [five] years; and |
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(3) the county tax assessor-collector determines that |
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seizure of the property under this subchapter for the payment of the |
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delinquent taxes, penalties, and interest would be in the best |
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interest of the county and the other taxing units after determining |
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that the sum of all outstanding tax and county claims against the |
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property plus the estimated costs under Section 33.48 of a standard |
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judicial foreclosure exceed the anticipated proceeds from a tax |
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sale. |
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SECTION 3. Section 33.912(a), Tax Code, is amended to read |
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as follows: |
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(a) A person is considered to have been provided the notice |
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required by Sections 33.91 and 33.911 if by affidavit or otherwise |
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the collector shows that the assessor or collector for the |
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municipality or county mailed the person each bill for municipal or |
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county taxes required to be sent the person by Section 31.01[:
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[(1)] in each of the three [five] preceding years, if |
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the taxes on the property are delinquent for each of those years[;
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or
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[(2) in each of the three preceding years, if:
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[(A)
the taxes on the property are delinquent for
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each of those years; and
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[(B)
a lien on the property has been created on
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the property in favor of the municipality for the cost of remedying
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a health or safety hazard on the property]. |
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SECTION 4. The changes in law made by this Act apply only to |
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the seizure of real property under a tax warrant the application for |
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which is filed on or after the effective date of this Act. The |
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seizure of real property under a tax warrant the application for |
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which is filed before the effective date of this Act is governed by |
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the law in effect on the date the application is filed, and the |
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former law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2013. |