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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 approve the transfer |
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of an ad valorem tax lien. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 32.06(a-2), Tax Code is amended to read |
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as follows: |
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(a-2) The governing body of a taxing unit may authorize or |
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prohibit, in the manner required by law for official action by the |
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governing body, whether the taxing unit's A tax lien may be |
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transferred to the person who pays the taxes on behalf of the |
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property owner under the authorization for: |
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(1) taxes that are delinquent at the time of payment; |
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or |
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(2) taxes that are not delinquent at the time of |
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payment if: |
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(A) the property is not subject to a recorded |
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mortgage lien; or |
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(B) a tax lien transfer authorized by the |
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property owner has been executed and recorded for one or more prior |
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years on the same property and the property owner has executed an |
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authorization consenting to a transfer of the tax liens for both the |
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taxes on the property that are not delinquent and taxes on the |
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property that are delinquent in the manner provided by Subsection |
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(a-1). |
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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 on September 1, 2013. |