By: Hinojosa  S.B. No. 1745
         (In the Senate - Filed March 9, 2017; March 23, 2017, read
  first time and referred to Committee on Finance; May 2, 2017,
  reported favorably by the following vote:  Yeas 14, Nays 0;
  May 2, 2017, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the effect of a sale of property on the tax lien on the
  property to secure the payment of taxes, penalties, and interest
  imposed on the property as a result of the addition to the appraisal
  roll of property or appraised value that was erroneously exempted
  in a prior year.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.43, Tax Code, is amended by adding
  Subsection (i-1) to read as follows:
         (i-1)  If the chief appraiser adds property or appraised
  value that was erroneously exempted in a prior year to the appraisal
  roll as required by Subsection (i), a tax lien may not be enforced
  against the property to secure the payment of any taxes, penalties,
  or interest imposed for that year on the property as a result of the
  addition of the property or appraised value if at any time after
  January 1 of that year the property was sold in an arm's length
  transaction to a person who was not related to the seller within the
  first degree by consanguinity or affinity, as determined under
  Chapter 573, Government Code.
         SECTION 2.  This Act takes effect September 1, 2017.
 
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