Bill Text: TX HB930 | 2011-2012 | 82nd Legislature | Enrolled


Bill Title: Relating to the requirements for an application for a tax warrant authorizing the seizure of personal property for the payment of ad valorem taxes.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2011-06-17 - Effective immediately [HB930 Detail]

Download: Texas-2011-HB930-Enrolled.html
 
 
  H.B. No. 930
 
 
 
 
AN ACT
  relating to the requirements for an application for a tax warrant
  authorizing the seizure of personal property for the payment of ad
  valorem taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 33.22(c), Tax Code, is amended to read as
  follows:
         (c)  The court shall issue the tax warrant if the applicant
  shows by affidavit that:
               (1)  the person whose property the applicant [he]
  intends to seize is delinquent in the payment of taxes, penalties,
  and interest in the amount stated in the application; or
               (2)  [the applicant has reason to believe the property
  owner is about to remove from the county personal property on which
  a tax has been or will be imposed, the applicant knows of no other
  personal property the person owns in the county from which the tax
  may be satisfied, and] taxes in a stated amount have been imposed on
  the property or taxes in an estimated amount will be imposed on the
  property, the applicant knows of no other personal property the
  person owns in the county from which the tax may be satisfied, and
  the applicant has reason to believe that:
                     (A)  the property owner is about to remove the
  property from the county; or
                     (B)  the property is about to be sold at a
  liquidation sale in connection with the cessation of a business.
         SECTION 2.  The changes in law made by this Act apply only to
  an application for a tax warrant filed on or after the effective
  date of this Act.  An application filed before the effective date of
  this Act is governed by the law as it existed immediately before the
  effective date of this Act, and that law is continued in effect for
  that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 930 was passed by the House on April
  14, 2011, by the following vote:  Yeas 142, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 930 was passed by the Senate on May
  19, 2011, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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