By: Wentworth S.B. No. 916
(In the Senate - Filed February 24, 2011; March 8, 2011,
read first time and referred to Committee on Intergovernmental
Relations; April 11, 2011, reported adversely, with favorable
Committee Substitute by the following vote: Yeas 5, Nays 0;
April 11, 2011, sent to printer.)
COMMITTEE SUBSTITUTE FOR S.B. No. 916 By: Wentworth
A BILL TO BE ENTITLED
AN ACT
relating to ad valorem tax lien transfers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (a-3), Section 32.06, Tax Code, is
amended to read as follows:
(a-3) If the property owner has executed an authorization
under Subsection (a-2)(2)(B) consenting to a transfer of the tax
liens for both the taxes on the property that are not delinquent and
taxes on the property that are delinquent, the collector's
certification under Subsection (b) may be [collector shall certify]
in one document [the transfer of the liens for all the taxes].
SECTION 2. Subsection (b), Section 33.445, Tax Code, is
amended to read as follows:
(b) In consideration of the payment by the transferee of
those taxes and charges, each joined taxing unit shall transfer its
tax lien to the transferee in the form and manner provided by
Section 32.06(b) and enter its disclaimer in the suit. The transfer
of a tax lien under this subsection does not require authorization
by the property owner.
SECTION 3. The changes in law made by this Act apply only to
the transfer of an ad valorem tax lien that occurs on or after the
effective date of this Act. A transfer of an ad valorem tax lien
that occurs before the effective date of this Act is governed by the
law in effect at the time the transfer occurred, and the former law
is continued in effect for that purpose.
SECTION 4. 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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