| 1 | 1 | | 85S10245 SMH-F |
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| 2 | 2 | | By: Hinojosa S.J.R. No. 7 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment relating to the effect of a |
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| 7 | 7 | | sale of property on the tax lien on the property to secure the |
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| 8 | 8 | | payment of ad valorem taxes, penalties, and interest imposed on the |
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| 9 | 9 | | property as a result of the addition to the appraisal roll of |
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| 10 | 10 | | property or property value that was erroneously exempted in a prior |
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| 11 | 11 | | year. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 15, Article VIII, Texas Constitution, is |
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| 14 | 14 | | amended to read as follows: |
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| 15 | 15 | | Sec. 15. (a) The annual assessment made upon landed |
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| 16 | 16 | | property shall be a special lien thereon; and all property, both |
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| 17 | 17 | | real and personal, belonging to any delinquent taxpayer shall be |
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| 18 | 18 | | liable to seizure and sale for the payment of all the taxes and |
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| 19 | 19 | | penalties due by such delinquent; and such property may be sold for |
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| 20 | 20 | | the payment of the taxes and penalties due by such delinquent, under |
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| 21 | 21 | | such regulations as the Legislature may provide. |
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| 22 | 22 | | (b) Notwithstanding Subsection (a) of this section, the |
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| 23 | 23 | | Legislature by general law may provide that if the appraisal entity |
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| 24 | 24 | | adds property or property value that was erroneously exempted in a |
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| 25 | 25 | | prior year to the appraisal roll, a tax lien may not be enforced |
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| 26 | 26 | | against the property to secure the payment of any taxes, penalties, |
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| 27 | 27 | | or interest imposed for that year on the property as a result of the |
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| 28 | 28 | | addition of the property or property value if, after the date of |
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| 29 | 29 | | that year on which the lien for the taxes imposed for that year |
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| 30 | 30 | | attached, the property was sold in an arm's length transaction to a |
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| 31 | 31 | | person who was not related to the seller. |
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| 32 | 32 | | SECTION 2. This proposed constitutional amendment shall be |
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| 33 | 33 | | submitted to the voters at an election to be held November 7, 2017. |
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| 34 | 34 | | The ballot shall be printed to permit voting for or against the |
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| 35 | 35 | | proposition: "The constitutional amendment relating to the effect |
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| 36 | 36 | | of a sale of property on the tax lien on the property to secure the |
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| 37 | 37 | | payment of ad valorem taxes, penalties, and interest imposed on the |
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| 38 | 38 | | property as a result of the addition to the appraisal roll of |
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| 39 | 39 | | property or property value that was erroneously exempted in a prior |
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| 40 | 40 | | year." |
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