Relating to the requirements for an application for a tax warrant authorizing the seizure of personal property for the payment of ad valorem taxes.
Impact
This bill directly modifies the legal framework surrounding the seizure of personal property for unpaid taxes in Texas. By establishing clearer requirements for tax warrant applications, the bill aims to increase transparency in tax collection processes. This change could potentially affect the speed and efficiency of tax collection efforts for local jurisdictions, especially when dealing with those who are delinquent in their tax payments. Local governments may find it easier to pursue delinquency cases since the criteria for securing a tax warrant have been refined.
Summary
House Bill 930 modifies the application requirements for a tax warrant that authorizes the seizure of personal property due to unpaid ad valorem taxes. The key change is in Section 33.22(c) of the Texas Tax Code, where the bill amends the affidavit required for a tax warrant application. The applicant must provide evidence of tax delinquency in relation to the personal property intended for seizure. There are additional stipulations regarding the property owner's intentions to remove said property from the county, adding criteria to protect both the jurisdiction and property owners involved in the procedure.
Contention
While the bill seeks to improve the tax collection process, there are concerns regarding its implications for property owners. Opponents may argue that the tightening of legal requirements could lead to misunderstandings or misapplications, wherein an owner may face the risk of sudden property seizure without adequate opportunity to rectify their tax issues. Furthermore, the notion of allowing a property seizure on the belief that an owner intends to remove their property poses significant legal and ethical questions regarding due process and the rights of property owners.
Identical
Relating to the requirements for an application for a tax warrant authorizing the seizure of personal property for the payment of ad valorem taxes.
Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.