| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the filing for record of a plat, replat, or amended plat |
|
|
or replat of a subdivision of real property or a condominium. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 12.002(e), Property Code, is amended to |
|
|
read as follows: |
|
|
(e) A person may not file for record or have recorded in the |
|
|
county clerk's office a plat, replat, or amended plat or replat of a |
|
|
subdivision of real property unless the plat, replat, or amended |
|
|
plat or replat has attached to it an original tax certificate from |
|
|
each taxing unit with jurisdiction of the real property indicating |
|
|
that no delinquent ad valorem taxes are owed on the real property. |
|
|
[If the plat, replat, or amended plat or replat is filed after |
|
|
September 1 of a year, the plat, replat, or amended plat or replat |
|
|
must also have attached to it a tax receipt issued by the collector |
|
|
for each taxing unit with jurisdiction of the property indicating |
|
|
that the taxes imposed by the taxing unit for the current year have |
|
|
been paid or, if the taxes for the current year have not been |
|
|
calculated, a statement from the collector for the taxing unit |
|
|
indicating that the taxes to be imposed by that taxing unit for the |
|
|
current year have not been calculated.] If the tax certificate for |
|
|
a taxing unit does not cover the preceding year, the plat, replat, |
|
|
or amended plat or replat must also have attached to it a tax |
|
|
receipt issued by the collector for the taxing unit indicating that |
|
|
the taxes imposed by the taxing unit for the preceding year have |
|
|
been paid. This subsection does not apply if: |
|
|
(1) more than one person acquired the real property |
|
|
from a decedent under a will or by inheritance and those persons |
|
|
owning an undivided interest in the property obtained approval to |
|
|
subdivide the property to provide each person with a divided |
|
|
interest and a separate title to the property; or |
|
|
(2) a taxing unit acquired the real property for |
|
|
public use through eminent domain proceedings or voluntary sale. |
|
|
SECTION 2. Section 82.051(f), Property Code, is amended to |
|
|
read as follows: |
|
|
(f) A person may not file for record or have recorded in the |
|
|
county clerk's office a plat, replat, or amended plat or replat of a |
|
|
condominium unless the plat, replat, or amended plat or replat has |
|
|
attached to it an original tax certificate from each taxing unit |
|
|
with jurisdiction of the real property indicating that no |
|
|
delinquent ad valorem taxes are owed on the real property. [If the |
|
|
plat, replat, or amended plat or replat is filed after September 1 |
|
|
of a year, the plat, replat, or amended plat or replat must also |
|
|
have attached to it a tax receipt issued by the collector for each |
|
|
taxing unit with jurisdiction of the property indicating that the |
|
|
taxes imposed by the taxing unit for the current year have been paid |
|
|
or, if the taxes for the current year have not been calculated, a |
|
|
statement from the collector for the taxing unit indicating that |
|
|
the taxes to be imposed by that taxing unit for the current year |
|
|
have not been calculated.] If the tax certificate for a taxing unit |
|
|
does not cover the preceding year, the plat, replat, or amended plat |
|
|
or replat must also have attached to it a tax receipt issued by the |
|
|
collector for the taxing unit indicating that the taxes imposed by |
|
|
the taxing unit for the preceding year have been paid. This |
|
|
subsection does not apply if a taxing unit acquired the condominium |
|
|
for public use through eminent domain proceedings or voluntary |
|
|
sale. |
|
|
SECTION 3. This Act takes effect September 1, 2025. |