83R410 TJB-D
 
  By: Oliveira H.B. No. 2366
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of a municipality or county to seize
  certain real property for the payment of delinquent ad valorem
  taxes and the amount secured by certain liens.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 33.91(a), Tax Code, is amended to read
  as follows:
         (a)  After notice has been provided to a person, the person's
  real property, whether improved or unimproved, is subject to
  seizure by a municipality for the payment of delinquent ad valorem
  taxes, penalties, and interest the person owes on the property and
  the amount secured by a municipal health or safety lien on the
  property if:
               (1)  the property:
                     (A)  is in a municipality;
                     (B)  is less than one acre; and
                     (C)  has been abandoned for at least one year;
               (2)  the taxes on the property are delinquent for[:
                     [(A)]  each of the preceding three [five] years;
  [or
                     [(B)     each of the preceding three years if a lien
  on the property has been created on the property in favor of the
  municipality for the cost of remedying a health or safety hazard on
  the property;] and
               (3)  the tax collector of the municipality determines
  that seizure of the property under this subchapter for the payment
  of the delinquent taxes, penalties, and interest, and of a
  municipal health and safety lien on the property, would be in the
  best interest of the municipality and the other taxing units after
  determining that the sum of all outstanding tax and municipal
  claims against the property plus the estimated costs under Section
  33.48 of a standard judicial foreclosure exceed the anticipated
  proceeds from a tax sale.
         SECTION 2.  Section 33.911(a), Tax Code, is amended to read
  as follows:
         (a)  After notice has been provided to a person, the person's
  real property, whether improved or unimproved, is subject to
  seizure by a county for the payment of delinquent ad valorem taxes,
  penalties, and interest the person owes on the property if:
               (1)  the property:
                     (A)  is in the county;
                     (B)  is not in a municipality; and
                     (C)  has been abandoned for at least one year;
               (2)  the taxes on the property are delinquent for each
  of the preceding three [five] years; and
               (3)  the county tax assessor-collector determines that
  seizure of the property under this subchapter for the payment of the
  delinquent taxes, penalties, and interest would be in the best
  interest of the county and the other taxing units after determining
  that the sum of all outstanding tax and county claims against the
  property plus the estimated costs under Section 33.48 of a standard
  judicial foreclosure exceed the anticipated proceeds from a tax
  sale.
         SECTION 3.  Section 33.912(a), Tax Code, is amended to read
  as follows:
         (a)  A person is considered to have been provided the notice
  required by Sections 33.91 and 33.911 if by affidavit or otherwise
  the collector shows that the assessor or collector for the
  municipality or county mailed the person each bill for municipal or
  county taxes required to be sent the person by Section 31.01[:
               [(1)]  in each of the three [five] preceding years, if
  the taxes on the property are delinquent for each of those years[;
  or
               [(2)  in each of the three preceding years, if:
                     [(A)     the taxes on the property are delinquent for
  each of those years; and
                     [(B)     a lien on the property has been created on
  the property in favor of the municipality for the cost of remedying
  a health or safety hazard on the property].
         SECTION 4.  The changes in law made by this Act apply only to
  the seizure of real property under a tax warrant the application for
  which is filed on or after the effective date of this Act.  The
  seizure of real property under a tax warrant the application for
  which is filed before the effective date of this Act is governed by
  the law in effect on the date the application is filed, and the
  former law is continued in effect for that purpose.
         SECTION 5.  This Act takes effect September 1, 2013.