| 1 | 1 | | 83R26528 E |
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| 2 | 2 | | By: Rodriguez of Travis H.B. No. 2687 |
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| 3 | 3 | | Substitute the following for H.B. No. 2687: |
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| 4 | 4 | | By: Hilderbran C.S.H.B. No. 2687 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the authority of a taxing unit to prohibit certain |
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| 10 | 10 | | transfers of ad valorem tax liens. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 32.06, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (a-5) and amending Subsection (b) to read as follows: |
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| 14 | 14 | | (a-5) Within 15 days of any action taken by the governing |
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| 15 | 15 | | body of the taxing unit pursuant to Subsection (a-2), the governing |
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| 16 | 16 | | body of the taxing unit shall send written notification of the |
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| 17 | 17 | | action to the tax assessor-collector who collects taxes for the |
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| 18 | 18 | | taxing unit. |
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| 19 | 19 | | (b) The governing body of a taxing unit may prohibit, in the |
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| 20 | 20 | | manner required by law for official action by the governing body, |
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| 21 | 21 | | the transfer under Subsection (a-2) of tax liens that exist in favor |
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| 22 | 22 | | of the taxing unit. If a transferee authorized to pay a property |
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| 23 | 23 | | owner's taxes pursuant to Subsection (a-1) pays the taxes and any |
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| 24 | 24 | | penalties and interest imposed, the collector shall issue a tax |
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| 25 | 25 | | receipt to that transferee. In addition, the collector or a person |
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| 26 | 26 | | designated by the collector shall certify that the taxes and any |
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| 27 | 27 | | penalties and interest on the subject property and collection costs |
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| 28 | 28 | | have been paid by the transferee on behalf of the property owner |
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| 29 | 29 | | and, if the taxing unit has not prohibited the transfer of tax |
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| 30 | 30 | | liens, transfer [that] the taxing unit's tax lien [is transferred] |
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| 31 | 31 | | to that transferee. The collector shall attach to the certified |
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| 32 | 32 | | statement the collector's seal of office or sign the statement |
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| 33 | 33 | | before a notary public and deliver a tax receipt and the statement, |
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| 34 | 34 | | if any, attesting to the transfer of the tax lien to the transferee |
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| 35 | 35 | | within 30 days. The tax receipt and statement may be combined into |
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| 36 | 36 | | one document. The collector shall identify in a discrete field in |
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| 37 | 37 | | the applicable property owner's account the date of the transfer of |
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| 38 | 38 | | a tax lien transferred under this section. When a tax lien is |
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| 39 | 39 | | released, the transferee shall file a release with the county clerk |
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| 40 | 40 | | of each county in which the property encumbered by the lien is |
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| 41 | 41 | | located for recordation by the clerk and send a copy to the |
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| 42 | 42 | | collector. The transferee may charge the property owner a |
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| 43 | 43 | | reasonable fee for filing the release. |
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| 44 | 44 | | SECTION 2. The change in law made by this Act applies only |
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| 45 | 45 | | to a tax lien created on or after the effective date of this Act. A |
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| 46 | 46 | | tax lien that was created before the effective date of this Act is |
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| 47 | 47 | | governed by the law in effect immediately before that date, and that |
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| 48 | 48 | | law is continued in effect for that purpose. |
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| 49 | 49 | | SECTION 3. This Act takes effect January 1, 2014. |
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