Texas 2023 - 88th Regular

Texas House Bill HB5139 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R2652 DRS-F
2	2	By: Sherman, Sr. H.B. No. 5139
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of a taxing unit to sell certain seized or
8	8	foreclosed property to an owner of an abutting property without
9	9	conducting a public sale.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 33.43(a), Tax Code, is amended to read as
12	12	follows:
13	13	(a) A petition initiating a suit to collect a delinquent
14	14	property tax is sufficient if it alleges that:
15	15	(1) the taxing unit is legally constituted and
16	16	authorized to impose and collect ad valorem taxes on property;
17	17	(2) tax in a stated amount was legally imposed on each
18	18	separately described property for each year specified and on each
19	19	person named if known who owned the property on January 1 of the
20	20	year for which the tax was imposed;
21	21	(3) the tax was imposed in the county in which the suit
22	22	is filed;
23	23	(4) the tax is delinquent;
24	24	(5) penalties, interest, and costs authorized by law
25	25	in a stated amount for each separately assessed property are due;
26	26	(6) the taxing unit is entitled to recover each
27	27	penalty that is incurred and all interest that accrues on
28	28	delinquent taxes imposed on the property from the date of the
29	29	judgment to the date of the sale under Section 34.01 or 34.0101, or
30	30	under Section 253.010, Local Government Code, as applicable, if the
31	31	suit seeks to foreclose a tax lien;
32	32	(7) the person sued owned the property on January 1 of
33	33	the year for which the tax was imposed if the suit seeks to enforce
34	34	personal liability;
35	35	(8) the person sued owns the property when the suit is
36	36	filed if the suit seeks to foreclose a tax lien;
37	37	(9) the taxing unit asserts a lien on each separately
38	38	described property to secure the payment of all taxes, penalties,
39	39	interest, and costs due if the suit seeks to foreclose a tax lien;
40	40	(10) all things required by law to be done have been
41	41	done properly by the appropriate officials; and
42	42	(11) the attorney signing the petition is legally
43	43	authorized to prosecute the suit on behalf of the taxing unit.
44	44	SECTION 2. Subchapter A, Chapter 34, Tax Code, is amended by
45	45	adding Section 34.0101 to read as follows:
46	46	Sec. 34.0101. SALE OF CERTAIN PROPERTY TO OWNER OF ABUTTING
47	47	PROPERTY. (a) In this section:
48	48	(1) "Flood insurance rate map" means the most recent
49	49	flood hazard map published by the Federal Emergency Management
50	50	Agency under the National Flood Insurance Act of 1968 (42 U.S.C.
51	51	Section 4001 et seq.).
52	52	(2) "Floodway" means an area that is identified on the
53	53	flood insurance rate map as a regulatory floodway, including the
54	54	channel of a river or other watercourse and the adjacent land areas
55	55	that must be reserved for the discharge of a base flood, also
56	56	referred to as a 100-year flood, without cumulatively increasing
57	57	the water surface elevation more than a designated height.
58	58	(b) This section applies to real property:
59	59	(1) that is:
60	60	(A) seized under a tax warrant issued under
61	61	Subchapter E, Chapter 33; or
62	62	(B) ordered sold pursuant to foreclosure of a tax
63	63	lien; and
64	64	(2) that is:
65	65	(A) a narrow strip of land or other parcel of land
66	66	that because of its shape or small area cannot be used independently
67	67	under its current zoning classification or under applicable
68	68	subdivision or other development ordinances;
69	69	(B) landlocked without direct access to a public
70	70	road; or
71	71	(C) located in:
72	72	(i) an area designated by the Federal
73	73	Emergency Management Agency under the National Flood Insurance Act
74	74	of 1968 (42 U.S.C. Section 4001 et seq.) as having a .02 percent or
75	75	greater annual chance of flooding; or
76	76	(ii) a floodway.
77	77	(c) Sections 34.01(b), (c), (d), (e), (f), (g), (h), (i),
78	78	(m), (n), (q), and (s) apply to a sale of real property under this
79	79	section.
80	80	(d) Notwithstanding any other law, including Sections
81	81	263.001 and 272.001, Local Government Code, a taxing unit that
82	82	requested a tax warrant or order of sale for real property subject
83	83	to this section may direct the officer charged with selling the
84	84	property to sell the property to an owner of abutting property at a
85	85	private sale.
86	86	(e) A taxing unit is not required to offer real property
87	87	subject to this section for sale to the public.
88	88	(f) A purchaser of property under this section must meet the
89	89	requirements of Section 34.015.
90	90	(g) A taxing unit that directs the sale of real property
91	91	under this section may sell the property for an amount less than
92	92	required under Section 34.01(p). This subsection does not
93	93	authorize a sale of property in violation of Section 52, Article
94	94	III, Texas Constitution.
95	95	(h) A taxing unit that requested a tax warrant or order of
96	96	sale for real property subject to this section may sell the property
97	97	under this section without the consent of any taxing unit entitled
98	98	to receive proceeds of the sale.
99	99	SECTION 3. Sections 34.02(a) and (d), Tax Code, are amended
100	100	to read as follows:
101	101	(a) The proceeds of a tax sale under Section 33.94, [or]
102	102	34.01, or 34.0101 shall be applied in the order prescribed by
103	103	Subsection (b). The amount included under each subdivision of
104	104	Subsection (b) must be fully paid before any of the proceeds may be
105	105	applied to the amount included under a subsequent subdivision.
106	106	(d) The officer conducting a sale under Section 33.94, [or]
107	107	34.01, or 34.0101 shall pay any excess proceeds after payment of all
108	108	amounts due all participants in the sale as specified by Subsection
109	109	(b) to the clerk of the court issuing the warrant or order of sale.
110	110	SECTION 4. Section 33.43(a), Tax Code, as amended by this
111	111	Act, applies only to a petition initiating a suit to collect a
112	112	delinquent property tax filed on or after the effective date of this
113	113	Act.
114	114	SECTION 5. This Act takes effect September 1, 2023.