| 1 | 1 | | By: Wentworth S.B. No. 916 |
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| 2 | 2 | | (Paxton) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to ad valorem tax lien transfers. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subsection (a-3), Section 32.06, Tax Code, is |
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| 10 | 10 | | amended to read as follows: |
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| 11 | 11 | | (a-3) If the property owner has executed an authorization |
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| 12 | 12 | | under Subsection (a-2)(2)(B) consenting to a transfer of the tax |
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| 13 | 13 | | liens for both the taxes on the property that are not delinquent and |
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| 14 | 14 | | taxes on the property that are delinquent, the collector's |
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| 15 | 15 | | certification under Subsection (b) may be [collector shall certify] |
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| 16 | 16 | | in one document [the transfer of the liens for all the taxes]. |
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| 17 | 17 | | SECTION 2. Subsection (b), Section 33.445, Tax Code, is |
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| 18 | 18 | | amended to read as follows: |
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| 19 | 19 | | (b) In consideration of the payment by the transferee of |
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| 20 | 20 | | those taxes and charges, each joined taxing unit shall transfer its |
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| 21 | 21 | | tax lien to the transferee in the form and manner provided by |
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| 22 | 22 | | Section 32.06(b) and enter its disclaimer in the suit. The transfer |
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| 23 | 23 | | of a tax lien under this subsection does not require authorization |
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| 24 | 24 | | by the property owner. |
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| 25 | 25 | | SECTION 3. The changes in law made by this Act apply only to |
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| 26 | 26 | | the transfer of an ad valorem tax lien that occurs on or after the |
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| 27 | 27 | | effective date of this Act. A transfer of an ad valorem tax lien |
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| 28 | 28 | | that occurs before the effective date of this Act is governed by the |
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| 29 | 29 | | law in effect at the time the transfer occurred, and the former law |
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| 30 | 30 | | is continued in effect for that purpose. |
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| 31 | 31 | | SECTION 4. This Act takes effect immediately if it receives |
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| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 35 | 35 | | Act takes effect September 1, 2011. |
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