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SENATE JOINT RESOLUTION
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proposing a constitutional amendment relating to the effect of a |
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sale of property on the tax lien on the property to secure the |
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payment of ad valorem taxes, penalties, and interest imposed on the |
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property as a result of the addition to the appraisal roll of |
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property or property value that was erroneously exempted in a prior |
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year. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 15, Article VIII, Texas Constitution, is |
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amended to read as follows: |
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Sec. 15. (a) The annual assessment made upon landed |
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property shall be a special lien thereon; and all property, both |
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real and personal, belonging to any delinquent taxpayer shall be |
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liable to seizure and sale for the payment of all the taxes and |
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penalties due by such delinquent; and such property may be sold for |
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the payment of the taxes and penalties due by such delinquent, under |
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such regulations as the Legislature may provide. |
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(b) Notwithstanding Subsection (a) of this section, the |
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legislature by general law may provide that if the appraisal entity |
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adds property or property value that was erroneously exempted in a |
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prior year to the appraisal roll, a tax lien may not be enforced |
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against the property to secure the payment of any taxes, penalties, |
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or interest imposed for that year on the property as a result of the |
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addition of the property or property value if, after the date of |
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that year on which the lien for the taxes imposed for that year |
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attached, the property was sold in an arm's length transaction to a |
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person who was not related to the seller. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2017. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment relating to the effect |
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of a sale of property on the tax lien on the property to secure the |
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payment of ad valorem taxes, penalties, and interest imposed on the |
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property as a result of the addition to the appraisal roll of |
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property or property value that was erroneously exempted in a prior |
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year." |