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SECTION 1. Subchapter A,
Chapter 34, Tax Code, is amended by adding Section 34.011 to read as
follows:
Sec. 34.011. PERSONS
ELIGIBLE TO PURCHASE REAL PROPERTY. (a) This section applies only to a sale
of real property under Section 34.01 conducted
in:
(1) a county with a population of 250,000 or more; or
(2) a county with a population of less than 250,000 in
which the commissioners court by order has adopted the provisions of this
section.
(b) In this section:
(1) "Individual" does not include an individual acting on
behalf of a taxing unit.
(2) "Person" does not include a taxing unit or an
individual acting on behalf of a taxing unit.
(c) A county assessor-collector may require
that, to be eligible to bid at a sale of real property under Section 34.01, an individual
register as a bidder with the county assessor-collector before the sale
begins. The county assessor-collector may require the individual:
(1) to provide valid proof
of identification;
(2) to provide proof that
the individual is authorized to bid for another person, if the individual may submit a bid for the other
person at the sale; and
(3) to at least annually
execute a statement on a form provided by the county assessor-collector
certifying that there are no delinquent taxes owed to the county and no
delinquent ad valorem taxes owed to any taxing unit in the county by:
(A) the individual executing the certification;
(B) the person the individual may submit a bid for at the sale, if
applicable; and
(C) each entity at least 10 percent of the ownership interest in
which is owned by the person the individual may submit a bid for at the
sale, if applicable.
(d) The county
assessor-collector shall issue a written registration statement to an
individual who registers as a bidder under this section. An individual is
ineligible to submit a bid at a sale of real property under Section 34.01 unless the county
assessor-collector has issued a written registration statement to the individual
before the sale.
(e) A county assessor-collector may charge an individual
registering as a bidder under this section a fee not to exceed $10 to cover
the costs associated with issuing a registration statement.
(f) An officer conducting a sale of real property under Section
34.01 is not liable to any person if the officer sells real property to an
individual who has not complied with the requirements of this section.
(g) An individual who knowingly violates this section commits an
offense. An offense under this section is a Class A misdemeanor, except that
the offense is a state jail felony if it is shown on the trial of the
offense that the individual has been previously convicted of an offense
under this section or under former Section 34.015 as that provision existed
on or before December 31, 2015. It is a defense to prosecution under this
section that each delinquent tax described by Subsection (c)(3) is paid not
later than the 30th day after the date the county assessor-collector mails
written notification to the individual that taxes included in a statement
executed under that subdivision are delinquent.
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SECTION 1. Subchapter A,
Chapter 34, Tax Code, is amended by adding Section 34.011 to read as
follows:
Sec. 34.011. BIDDER
REGISTRATION. (a) This section applies only to a sale of real property
under this chapter conducted in a
county in which the commissioners court by order has adopted the provisions
of this section.
(b) A commissioners court may require that, to
be eligible to bid at a sale of real property under
this chapter, a person must be registered as a bidder with the
county assessor-collector before the sale begins. The county assessor-collector may adopt rules governing the
registration of bidders under this section. The county
assessor-collector may require a person registering as a bidder:
(1) to designate the person's name and address;
(2) to provide valid proof
of identification;
(3) to provide written proof of authority to bid on
behalf of another person, if applicable;
(4) to provide any additional information reasonably required by
the county assessor-collector; and
(5) to at least annually
execute a statement on a form provided by the county assessor-collector
certifying that there are no delinquent ad valorem taxes owed by the person registering as a bidder to
the county or to any taxing unit having
territory in the county.
(c) The county
assessor-collector shall issue a written registration statement to a person
who has registered as a bidder under this section. A person is not eligible
to bid at a sale of real property under
this chapter unless the county assessor-collector has issued a
written registration statement to the person before the sale begins.
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No
equivalent provision. (But see SECTION 3 below.)
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SECTION 2. Section 34.015(p),
Tax Code, is amended to read as follows:
(p) This section applies only
to a sale of real property under Section 34.01 that is conducted in:
(1) a county with a
population of 250,000 or more in which the commissioners court has not
by order adopted the provisions of Section 34.011; or
(2) a county with a
population of less than 250,000 in which the commissioners court by order
has adopted the provisions of this section.
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SECTION 2. Sections
34.0445(a), (c), and (e), Civil Practice and Remedies Code, are amended to
read as follows:
(a) An officer conducting a
sale of real property under this subchapter may not execute or deliver a
deed to the purchaser of the property unless the purchaser or the individual submitting the successful bid
for the purchaser exhibits to the officer an unexpired written registration statement issued to the
person in the manner prescribed by Section 34.011 [34.015], Tax Code[, showing that the
county assessor-collector of the county in which the sale is conducted has
determined that:
[(1)
there are no delinquent ad valorem taxes owed by the person to that county;
and
[(2)
for each school district or municipality having territory in the county
there are no known or reported delinquent ad valorem taxes owed by the
person to that school district or municipality].
(c) The deed executed by the
officer conducting the sale must name the purchaser [successful bidder] as the grantee
and recite that the purchaser or the
individual submitting the successful bid for the purchaser [successful bidder] exhibited to
that officer an unexpired written registration
statement issued to the person in the manner prescribed by Section 34.011 [34.015], Tax Code[,
showing that the county assessor-collector of the county in which the sale
was conducted determined that:
[(1)
there are no delinquent ad valorem taxes owed by the person to that county;
and
[(2)
for each school district or municipality having territory in the county
there are no known or reported delinquent ad valorem taxes owed by the
person to that school district or municipality].
(e)
A person who knowingly violates this section commits an offense. An offense
under this section [subsection] is a Class A [B]
misdemeanor, except that the offense is a state jail felony if it is
shown on the trial of the offense that the individual has been previously
convicted of an offense under this section.
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SECTION 3. Sections
34.0445(a) and (c), Civil Practice and Remedies Code, are amended to read
as follows:
(a) An officer conducting a
sale of real property under this subchapter may not execute or deliver a
deed to the purchaser of the property unless the purchaser exhibits to the
officer:
(1) an unexpired
written statement issued to the person in the manner prescribed by Section 34.015, Tax Code, showing that the county
assessor-collector of the county in which the sale is conducted has
determined that:
(A) [(1)] there
are no delinquent ad valorem taxes owed by the person to that county; and
(B) [(2)] for
each school district or municipality having territory in the county there
are no known or reported delinquent ad valorem taxes owed by the person to
that school district or municipality; or
(2) the written registration statement issued to the person in the
manner prescribed by Section 34.011, Tax Code, showing that the person is a
registered bidder at the sale at which the property is sold.
(c) The deed executed by the
officer conducting the sale must name the successful bidder as the grantee and recite that the successful bidder exhibited to that
officer:
(1) an unexpired
written statement issued to the person in the manner prescribed by Section 34.015, Tax Code, showing that the county
assessor-collector of the county in which the sale was conducted determined
that:
(A) [(1)] there
are no delinquent ad valorem taxes owed by the person to that county; and
(B) [(2)] for
each school district or municipality having territory in the county there
are no known or reported delinquent ad valorem taxes owed by the person to
that school district or municipality; or
(2) the written registration statement issued to the person in the
manner prescribed by Section 34.011, Tax Code, showing that the person is a
registered bidder at the sale at which the property is sold.
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SECTION 4. The changes in law
made by this Act apply only to the sale of real property under Subchapter
C, Chapter 34, Civil Practice and Remedies Code, or Section 34.01, Tax
Code, on or after the effective date of this Act.
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SECTION 4. Same as introduced
version.
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SECTION 5. (a) The change in
law made by this Act to Section 34.0445(e), Civil Practice and Remedies
Code, applies only to an offense committed on or after the effective date
of this Act. An offense committed before the effective date of this Act is
governed by the law in effect on the date the offense was committed, and
the former law is continued in effect for that purpose. For purposes of
this section, an offense was committed before the effective date of this
Act if any element of the offense occurred before that date.
(b) The repeal by this Act of
Section 34.015, Tax Code, does not apply to an offense committed under that
section before the effective date of the repeal. An offense committed
before the effective date of the repeal is governed by Section 34.015, Tax
Code, as it existed on the date the offense was committed, and the former
law is continued in effect for that purpose. For purposes of this section,
an offense was committed before the effective date of the repeal if any
element of the offense occurred before that date.
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No
equivalent provision.
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