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A JOINT RESOLUTION
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proposing a constitutional amendment providing that real property |
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not held for profit that is used exclusively for human burial is not |
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subject to seizure or sale for delinquent ad valorem taxes. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 13(a), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(a) Except as provided by Section 15(b) of this article, |
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provision [Provision] shall be made by the Legislature for the sale |
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of a sufficient portion of all lands and other property for the |
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taxes due thereon that have not been paid. |
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SECTION 2. Section 15, Article VIII, Texas Constitution, is |
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amended to read as follows: |
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Sec. 15. (a) Except as provided by Subsection (b) of this |
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section, the [The] annual assessment made upon landed property |
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shall be a special lien thereon; and all property, both real and |
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personal, belonging to any delinquent tax payer shall be liable to |
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seizure and sale for the payment of all the taxes and penalties due |
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by such delinquent; and such property may be sold for the payment of |
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the taxes and penalties due by such delinquent, under such |
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regulations as the Legislature may provide. |
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(b) Real property not held for profit that is used |
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exclusively for human burial is not subject to seizure or sale for |
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the payment of delinquent taxes or penalties. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2023. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment providing that real |
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property not held for profit that is used exclusively for human |
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burial is not subject to seizure or sale for delinquent ad valorem |
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taxes." |