LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
 
April 20, 2015

TO:
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
 
FROM:
Ursula Parks, Director, Legislative Budget Board
 
IN RE:
HB3951 by Huberty (Relating to the eligibility of persons to participate in an ad valorem tax sale of real property; creating a criminal offense; authorizing a fee.), As Introduced

No significant fiscal implication to the State is anticipated.

The bill would amend the Tax Code and the Civil Practice and Remedies Code to permit certain county assessor-collectors to require an individual to register as a bidder before a sale begins in order to be eligible to bid at a sale of real property. Under the provisions of the bill, a county assessor-collector would be required to issue a written registration statement to an individual who registers as a bidder. The bill would permit a county assessor-collector to charge up to $10 to cover the costs associated with the registering of an individual as a bidder. The bill puts forth requirements of an officer conducting a sale of real property.

The bill creates a Class A misdemeanor for an individual who knowingly violates the provisions of the bill. The offense would be a state jail felony if the individual has been previously convicted of similar offenses. The bill provides a defense to prosecution.

The bill would repeal Chapter 34.0445, Civil Practice and Remedies Code and Section 34.015, Tax Code are repealed.

This analysis assumes the provisions of the bill would not result in a significant impact on state correctional agencies.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.

A Class A misdemeanor is punishable by a fine of not more than $4,000, confinement in jail for a term not to exceed one year, or both. Costs associated with enforcement, prosecution and confinement could likely be absorbed within existing resources. Revenue gain from fines imposed and collected is not anticipated to have a significant fiscal implication.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
UP, KK, SD, EK, ESi