Texas 2011 - 82nd Regular

Texas House Bill HB1118 Compare Versions

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1	1	By: Ritter, Deshotel (Senate Sponsor - Huffman) H.B. No. 1118
2	2	(In the Senate - Received from the House April 20, 2011;
3	3	April 26, 2011, read first time and referred to Committee on
4	4	Intergovernmental Relations; May 19, 2011, reported favorably by
5	5	the following vote: Yeas 5, Nays 0; May 19, 2011, sent to
6	6	printer.)
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the resale of property purchased by a taxing unit at a
12	12	tax sale.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 33.52(d), Tax Code, is amended to read as
15	15	follows:
16	16	(d) Except as provided by Section 34.05(k), a [A] taxing
17	17	unit's claim for taxes that become delinquent after the date of the
18	18	judgment is not affected by the entry of the judgment or a tax sale
19	19	conducted under that judgment. Those taxes may be collected by any
20	20	remedy provided by this title.
21	21	SECTION 2. Section 34.05, Tax Code, is amended by adding
22	22	Subsections (j), (k), and (l) to read as follows:
23	23	(j) In lieu of a sale pursuant to Subsections (c) and (d),
24	24	the taxing unit that purchased the property may sell the property at
25	25	a private sale for an amount equal to or greater than its market
26	26	value, as shown by the most recent certified appraisal roll, if:
27	27	(1) the sum of the amount of the judgment plus
28	28	post-judgment taxes, penalties, and interest owing against the
29	29	property exceeds the market value; and
30	30	(2) each taxing unit entitled to receive proceeds of
31	31	the sale consents to the sale for that amount.
32	32	(k) A sale under Subsection (j) discharges and extinguishes
33	33	all liens foreclosed by the judgment and, with the exception of the
34	34	prorated tax for the current year that is assessed under Section
35	35	26.10, the liens for post-judgment taxes that accrued from the date
36	36	of judgment until the date the taxing unit purchased the property.
37	37	The presiding officer of a taxing unit selling real property under
38	38	Subsection (j) shall execute a deed to the property conveying to the
39	39	purchaser the right, title, and interest acquired or held by each
40	40	taxing unit that was a party to the judgment foreclosing tax liens
41	41	on the property. The conveyance is subject to any remaining right of
42	42	redemption at the time of the sale and to the purchaser's obligation
43	43	to pay the prorated taxes for the current year as provided by
44	44	Section 26.10. The deed must recite that the liens foreclosed by the
45	45	judgment and the post-judgment tax liens are discharged and
46	46	extinguished by virtue of the conveyance.
47	47	(l) A taxing unit that does not consent to a sale under
48	48	Subsection (j) is liable to the taxing unit that purchased the
49	49	property for a pro rata share of the costs incurred by the
50	50	purchasing unit in maintaining the property, including the costs of
51	51	preventing the property from becoming a public nuisance, a danger
52	52	to the public, or a threat to the public health. The nonconsenting
53	53	unit's share of the costs described by this subsection is
54	54	calculated from the date the unit fails to consent to the sale and
55	55	is equal to the percentage of the proceeds from a sale of the
56	56	property to which the nonconsenting unit would be entitled
57	57	multiplied by the costs incurred by the purchasing unit to maintain
58	58	the property.
59	59	SECTION 3. The change in law made by this Act applies to
60	60	real property sold to a taxing unit that is a party to a judgment to
61	61	foreclose a tax lien regardless of whether the judgment was entered
62	62	before, on, or after the effective date of this Act.
63	63	SECTION 4. This Act takes effect immediately if it receives
64	64	a vote of two-thirds of all the members elected to each house, as
65	65	provided by Section 39, Article III, Texas Constitution. If this
66	66	Act does not receive the vote necessary for immediate effect, this
67	67	Act takes effect September 1, 2011.
68	68	* * * * *