By: Darby (Senate Sponsor - Harris) H.B. No. 930
(In the Senate - Received from the House April 18, 2011;
April 20, 2011, read first time and referred to Committee on
Finance; May 11, 2011, reported favorably by the following vote:
Yeas 14, Nays 0; May 11, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the requirements for an application for a tax warrant
authorizing the seizure of personal property for the payment of ad
valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.22(c), Tax Code, is amended to read as
follows:
(c) The court shall issue the tax warrant if the applicant
shows by affidavit that:
(1) the person whose property the applicant [he]
intends to seize is delinquent in the payment of taxes, penalties,
and interest in the amount stated in the application; or
(2) [the applicant has reason to believe the property
owner is about to remove from the county personal property on which
a tax has been or will be imposed, the applicant knows of no other
personal property the person owns in the county from which the tax
may be satisfied, and] taxes in a stated amount have been imposed on
the property or taxes in an estimated amount will be imposed on the
property, the applicant knows of no other personal property the
person owns in the county from which the tax may be satisfied, and
the applicant has reason to believe that:
(A) the property owner is about to remove the
property from the county; or
(B) the property is about to be sold at a
liquidation sale in connection with the cessation of a business.
SECTION 2. The changes in law made by this Act apply only to
an application for a tax warrant filed on or after the effective
date of this Act. An application filed before the effective date of
this Act is governed by the law as it existed immediately before the
effective date of this Act, and that law is continued in effect for
that purpose.
SECTION 3. 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, 2011.
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