Bill Text: TX SB50 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to ad valorem tax liens on personal property.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-04-08 - Left pending in committee [SB50 Detail]

Download: Texas-2015-SB50-Introduced.html
  84R2523 CJC-F
 
  By: Zaffirini S.B. No. 50
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to ad valorem tax liens on personal property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 32.01(b), Tax Code, is amended to read as
  follows:
         (b)  A tax lien on inventory, furniture, equipment, or other
  personal property is a lien in solido and attaches to all inventory,
  furniture, equipment, and other personal property that the property
  owner owns on January 1 of the year the lien attaches or that the
  property owner subsequently acquires, irrespective of whether the
  personal property is located within the boundaries of the taxing
  unit in whose favor the lien attaches.
         SECTION 2.  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, 2015.
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