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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem tax sales of personal property seized under a |
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tax warrant. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 33.25(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) After a seizure of personal property, the collector |
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shall make a reasonable inquiry to determine the identity and to |
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ascertain the address of any person having an interest in the |
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property other than the person against whom the tax warrant is |
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issued. The collector shall provide in writing the name and address |
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of each other person the collector identifies as having an interest |
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in the property to the peace officer charged with executing the |
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warrant. The peace officer shall deliver as soon as possible a |
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written notice stating the time and place of the sale and briefly |
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describing the property seized to the person against whom the |
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warrant is issued and to any other person having an interest in the |
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property whose name and address the collector provided to the peace |
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officer. The posting of the notice and the sale of the property |
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shall be conducted: |
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(1) [in a county other than a county to which |
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Subdivision (2) applies, by the peace officer in the manner |
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required for the sale under execution of personal property; or |
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[(2) in a county having a population of three million or |
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more: |
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[(A)] by the peace officer or collector, as |
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specified in the warrant, in the manner required for the sale under |
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execution of personal property; or |
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(2) [(B)] under an agreement authorized by Subsection |
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(b). |
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(b) The commissioners court of a county [having a population |
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of three million or more] by official action may authorize a peace |
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officer or the collector for the county charged with selling |
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property under this subchapter by public auction to enter into an |
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agreement with a person who holds an auctioneer's license to |
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advertise the auction sale of the property and to conduct the |
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auction sale of the property. The agreement may provide for on-line |
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bidding and sale. |
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SECTION 2. The changes in law made by this Act apply only to |
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an ad valorem tax sale of personal property seized under a tax |
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warrant issued on or after the effective date of this Act. An ad |
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valorem tax sale of personal property seized under a tax warrant |
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issued before the effective date of this Act is governed by the law |
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in effect immediately before the effective date of this Act, and |
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that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2021. |