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