Bill Text: TX SB1745 | 2017-2018 | 85th Legislature | Engrossed
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 (Democrat 1-0)
Status: (Engrossed - Dead) 2017-05-09 - Referred to Ways & Means [SB1745 Detail]
Download: Texas-2017-SB1745-Engrossed.html
| By: Hinojosa | S.B. No. 1745 | |
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| 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 September 1, 2017. | ||
