83R1903 DDT-F
By: Rodriguez of Travis H.B. No. 2024
A BILL TO BE ENTITLED
AN ACT
relating to a tax lien.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 32.01(d), Tax Code, is amended to read as
follows:
(d) The lien under this section is perfected on attachment
and, except as provided by Section 32.03 [32.03(b)], perfection
requires no further action by the taxing unit.
SECTION 2. 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, 2013.