Bill Text: TX SJR7 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Proposing a constitutional amendment 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.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-07-17 - Filed [SJR7 Detail]
Download: Texas-2017-SJR7-Introduced.html
85S10245 SMH-F | ||
By: Hinojosa | S.J.R. No. 7 |
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proposing a constitutional amendment 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. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 15, Article VIII, Texas Constitution, is | ||
amended to read as follows: | ||
Sec. 15. (a) The annual assessment made upon landed | ||
property shall be a special lien thereon; and all property, both | ||
real and personal, belonging to any delinquent taxpayer shall be | ||
liable to seizure and sale for the payment of all the taxes and | ||
penalties due by such delinquent; and such property may be sold for | ||
the payment of the taxes and penalties due by such delinquent, under | ||
such regulations as the Legislature may provide. | ||
(b) Notwithstanding Subsection (a) of this section, the | ||
Legislature by general law may provide that if the appraisal entity | ||
adds property or property value that was erroneously exempted in a | ||
prior year to the appraisal roll, 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 property value if, after the date of | ||
that year on which the lien for the taxes imposed for that year | ||
attached, the property was sold in an arm's length transaction to a | ||
person who was not related to the seller. | ||
SECTION 2. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 7, 2017. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment 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." |