By: Rodriguez of Travis H.B. No. 2687
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a taxing unit to approve the transfer
of an ad valorem tax lien.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 32.06(a-2), Tax Code is amended to read
as follows:
(a-2) The governing body of a taxing unit may authorize or
prohibit, in the manner required by law for official action by the
governing body, whether the taxing unit's A tax lien may be
transferred to the person who pays the taxes on behalf of the
property owner under the authorization for:
(1) taxes that are delinquent at the time of payment;
or
(2) taxes that are not delinquent at the time of
payment if:
(A) the property is not subject to a recorded
mortgage lien; or
(B) a tax lien transfer authorized by the
property owner has been executed and recorded for one or more prior
years on the same property and the property owner has executed an
authorization 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 in the manner provided by Subsection
(a-1).
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 on September 1, 2013.