Bill Text: TX HB2366 | 2013-2014 | 83rd Legislature | Introduced

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Bill Title: Relating to the authority of a municipality or county to seize certain real property for the payment of delinquent ad valorem taxes and the amount secured by certain liens.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2013-03-11 - Referred to Ways & Means [HB2366 Detail]

Download: Texas-2013-HB2366-Introduced.html

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83R410 TJB-D
By: Oliveira H.B. No. 2366

A BILL TO BE ENTITLED
AN ACT
relating to the authority of a municipality or county to seize
certain real property for the payment of delinquent ad valorem
taxes and the amount secured by certain liens.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.91(a), Tax Code, is amended to read
as follows:
(a) After notice has been provided to a person, the person's
real property, whether improved or unimproved, is subject to
seizure by a municipality for the payment of delinquent ad valorem
taxes, penalties, and interest the person owes on the property and
the amount secured by a municipal health or safety lien on the
property if:
(1) the property:
(A) is in a municipality;
(B) is less than one acre; and
(C) has been abandoned for at least one year;
(2) the taxes on the property are delinquent for[:
[(A)] each of the preceding three [five] years;
[or
[(B) each of the preceding three years if a lien
on the property has been created on the property in favor of the
municipality for the cost of remedying a health or safety hazard on
the property;] and
(3) the tax collector of the municipality determines
that seizure of the property under this subchapter for the payment
of the delinquent taxes, penalties, and interest, and of a
municipal health and safety lien on the property, would be in the
best interest of the municipality and the other taxing units after
determining that the sum of all outstanding tax and municipal
claims against the property plus the estimated costs under Section
33.48 of a standard judicial foreclosure exceed the anticipated
proceeds from a tax sale.
SECTION 2. Section 33.911(a), Tax Code, is amended to read
as follows:
(a) After notice has been provided to a person, the person's
real property, whether improved or unimproved, is subject to
seizure by a county for the payment of delinquent ad valorem taxes,
penalties, and interest the person owes on the property if:
(1) the property:
(A) is in the county;
(B) is not in a municipality; and
(C) has been abandoned for at least one year;
(2) the taxes on the property are delinquent for each
of the preceding three [five] years; and
(3) the county tax assessor-collector determines that
seizure of the property under this subchapter for the payment of the
delinquent taxes, penalties, and interest would be in the best
interest of the county and the other taxing units after determining
that the sum of all outstanding tax and county claims against the
property plus the estimated costs under Section 33.48 of a standard
judicial foreclosure exceed the anticipated proceeds from a tax
sale.
SECTION 3. Section 33.912(a), Tax Code, is amended to read
as follows:
(a) A person is considered to have been provided the notice
required by Sections 33.91 and 33.911 if by affidavit or otherwise
the collector shows that the assessor or collector for the
municipality or county mailed the person each bill for municipal or
county taxes required to be sent the person by Section 31.01[:
[(1)] in each of the three [five] preceding years, if
the taxes on the property are delinquent for each of those years[;
or
[(2) in each of the three preceding years, if:
[(A) the taxes on the property are delinquent for
each of those years; and
[(B) a lien on the property has been created on
the property in favor of the municipality for the cost of remedying
a health or safety hazard on the property].
SECTION 4. The changes in law made by this Act apply only to
the seizure of real property under a tax warrant the application for
which is filed on or after the effective date of this Act. The
seizure of real property under a tax warrant the application for
which is filed before the effective date of this Act is governed by
the law in effect on the date the application is filed, and the
former law is continued in effect for that purpose.
SECTION 5. This Act takes effect September 1, 2013.