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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 taxing unit to prohibit certain |
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transfers of ad valorem tax liens. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 32.06, Tax Code, is amended by adding |
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Subsection (a-5) and amending Subsection (b) to read as follows: |
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(a-5) Within 15 days of any action taken by the governing |
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body of the taxing unit pursuant to Subsection (a-2), the governing |
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body of the taxing unit shall send written notification of the |
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action to the tax assessor-collector who collects taxes for the |
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taxing unit. |
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(b) The governing body of a taxing unit may prohibit, in the |
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manner required by law for official action by the governing body, |
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the transfer under Subsection (a-2) of tax liens that exist in favor |
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of the taxing unit. If a transferee authorized to pay a property |
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owner's taxes pursuant to Subsection (a-1) pays the taxes and any |
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penalties and interest imposed, the collector shall issue a tax |
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receipt to that transferee. In addition, the collector or a person |
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designated by the collector shall certify that the taxes and any |
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penalties and interest on the subject property and collection costs |
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have been paid by the transferee on behalf of the property owner |
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and, if the taxing unit has not prohibited the transfer of tax |
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liens, transfer [that] the taxing unit's tax lien [is transferred] |
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to that transferee. The collector shall attach to the certified |
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statement the collector's seal of office or sign the statement |
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before a notary public and deliver a tax receipt and the statement, |
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if any, attesting to the transfer of the tax lien to the transferee |
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within 30 days. The tax receipt and statement may be combined into |
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one document. The collector shall identify in a discrete field in |
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the applicable property owner's account the date of the transfer of |
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a tax lien transferred under this section. When a tax lien is |
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released, the transferee shall file a release with the county clerk |
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of each county in which the property encumbered by the lien is |
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located for recordation by the clerk and send a copy to the |
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collector. The transferee may charge the property owner a |
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reasonable fee for filing the release. |
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SECTION 2. The change in law made by this Act applies only |
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to a tax lien created on or after the effective date of this Act. A |
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tax lien that was created before the effective date of this Act is |
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governed by the law in effect immediately before that date, and that |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2014. |