| 1 | 1 | | 87R864 LHC-F |
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| 2 | 2 | | By: Bettencourt, Springer S.B. No. 1366 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to ad valorem tax sales of personal property seized under a |
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| 8 | 8 | | tax warrant. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Sections 33.25(a) and (b), Tax Code, are amended |
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| 11 | 11 | | to read as follows: |
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| 12 | 12 | | (a) After a seizure of personal property, the collector |
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| 13 | 13 | | shall make a reasonable inquiry to determine the identity and to |
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| 14 | 14 | | ascertain the address of any person having an interest in the |
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| 15 | 15 | | property other than the person against whom the tax warrant is |
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| 16 | 16 | | issued. The collector shall provide in writing the name and address |
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| 17 | 17 | | of each other person the collector identifies as having an interest |
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| 18 | 18 | | in the property to the peace officer charged with executing the |
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| 19 | 19 | | warrant. The peace officer shall deliver as soon as possible a |
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| 20 | 20 | | written notice stating the time and place of the sale and briefly |
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| 21 | 21 | | describing the property seized to the person against whom the |
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| 22 | 22 | | warrant is issued and to any other person having an interest in the |
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| 23 | 23 | | property whose name and address the collector provided to the peace |
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| 24 | 24 | | officer. The posting of the notice and the sale of the property |
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| 25 | 25 | | shall be conducted: |
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| 26 | 26 | | (1) [in a county other than a county to which |
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| 27 | 27 | | Subdivision (2) applies, by the peace officer in the manner |
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| 28 | 28 | | required for the sale under execution of personal property; or |
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| 29 | 29 | | [(2) in a county having a population of three million or |
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| 30 | 30 | | more: |
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| 31 | 31 | | [(A)] by the peace officer or collector, as |
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| 32 | 32 | | specified in the warrant, in the manner required for the sale under |
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| 33 | 33 | | execution of personal property; or |
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| 34 | 34 | | (2) [(B)] under an agreement authorized by Subsection |
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| 35 | 35 | | (b). |
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| 36 | 36 | | (b) The commissioners court of a county [having a population |
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| 37 | 37 | | of three million or more] by official action may authorize a peace |
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| 38 | 38 | | officer or the collector for the county charged with selling |
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| 39 | 39 | | property under this subchapter by public auction to enter into an |
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| 40 | 40 | | agreement with a person who holds an auctioneer's license to |
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| 41 | 41 | | advertise the auction sale of the property and to conduct the |
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| 42 | 42 | | auction sale of the property. The agreement may provide for on-line |
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| 43 | 43 | | bidding and sale. |
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| 44 | 44 | | SECTION 2. The changes in law made by this Act apply only to |
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| 45 | 45 | | an ad valorem tax sale of personal property seized under a tax |
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| 46 | 46 | | warrant issued on or after the effective date of this Act. An ad |
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| 47 | 47 | | valorem tax sale of personal property seized under a tax warrant |
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| 48 | 48 | | issued before the effective date of this Act is governed by the law |
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| 49 | 49 | | in effect immediately before the effective date of this Act, and |
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| 50 | 50 | | that law is continued in effect for that purpose. |
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| 51 | 51 | | SECTION 3. This Act takes effect September 1, 2021. |
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