| 1 | 1 | | By: Darby (Senate Sponsor - Harris) H.B. No. 930 |
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| 2 | 2 | | (In the Senate - Received from the House April 18, 2011; |
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| 3 | 3 | | April 20, 2011, read first time and referred to Committee on |
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| 4 | 4 | | Finance; May 11, 2011, reported favorably by the following vote: |
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| 5 | 5 | | Yeas 14, Nays 0; May 11, 2011, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the requirements for an application for a tax warrant |
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| 11 | 11 | | authorizing the seizure of personal property for the payment of ad |
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| 12 | 12 | | valorem taxes. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 33.22(c), Tax Code, is amended to read as |
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| 15 | 15 | | follows: |
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| 16 | 16 | | (c) The court shall issue the tax warrant if the applicant |
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| 17 | 17 | | shows by affidavit that: |
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| 18 | 18 | | (1) the person whose property the applicant [he] |
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| 19 | 19 | | intends to seize is delinquent in the payment of taxes, penalties, |
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| 20 | 20 | | and interest in the amount stated in the application; or |
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| 21 | 21 | | (2) [the applicant has reason to believe the property |
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| 22 | 22 | | owner is about to remove from the county personal property on which |
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| 23 | 23 | | a tax has been or will be imposed, the applicant knows of no other |
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| 24 | 24 | | personal property the person owns in the county from which the tax |
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| 25 | 25 | | may be satisfied, and] taxes in a stated amount have been imposed on |
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| 26 | 26 | | the property or taxes in an estimated amount will be imposed on the |
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| 27 | 27 | | property, the applicant knows of no other personal property the |
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| 28 | 28 | | person owns in the county from which the tax may be satisfied, and |
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| 29 | 29 | | the applicant has reason to believe that: |
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| 30 | 30 | | (A) the property owner is about to remove the |
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| 31 | 31 | | property from the county; or |
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| 32 | 32 | | (B) the property is about to be sold at a |
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| 33 | 33 | | liquidation sale in connection with the cessation of a business. |
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| 34 | 34 | | SECTION 2. The changes in law made by this Act apply only to |
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| 35 | 35 | | an application for a tax warrant filed on or after the effective |
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| 36 | 36 | | date of this Act. An application filed before the effective date of |
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| 37 | 37 | | this Act is governed by the law as it existed immediately before the |
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| 38 | 38 | | effective date of this Act, and that law is continued in effect for |
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| 39 | 39 | | that purpose. |
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| 40 | 40 | | SECTION 3. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2011. |
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| 45 | 45 | | * * * * * |
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