Bill Text: TX HB120 | 2017 | 85th Legislature 1st Special Session | Introduced


Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-07-20 - Referred to Ways & Means [HB120 Detail]

Download: Texas-2017-HB120-Introduced.html
  85S10246 SMH-F
 
  By: Shine H.B. No. 120
 
 
 
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 on the date on which the
  constitutional amendment proposed by the 85th Legislature, 1st
  Called Session, 2017, relating to the effect of a sale of property
  on the tax lien on the property to secure the payment of ad valorem
  taxes, penalties, and interest imposed on the property as a result
  of the addition to the appraisal roll of property or property value
  that was erroneously exempted in a prior year takes effect. If that
  amendment is not approved by the voters, this Act has no effect.
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