83R410 TJB-D
	By: Oliveira	H.B. No. 2366

	A BILL TO BE ENTITLED
	AN ACT
	relating to the authority of a municipality or county to seize
	certain real property for the payment of delinquent ad valorem
	taxes and the amount secured by certain liens.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 33.91(a), Tax Code, is amended to read
	as follows:
	(a)  After notice has been provided to a person, the person's
	real property, whether improved or unimproved, is subject to
	seizure by a municipality for the payment of delinquent ad valorem
	taxes, penalties, and interest the person owes on the property and
	the amount secured by a municipal health or safety lien on the
	property if:
	(1)  the property:
	(A)  is in a municipality;
	(B)  is less than one acre; and
	(C)  has been abandoned for at least one year;
	(2)  the taxes on the property are delinquent for[:
	[(A)]  each of the preceding three [five] years;
	[or
	[(B)     each of the preceding three years if a lien
	on the property has been created on the property in favor of the
	municipality for the cost of remedying a health or safety hazard on
	the property;] and
	(3)  the tax collector of the municipality determines
	that seizure of the property under this subchapter for the payment
	of the delinquent taxes, penalties, and interest, and of a
	municipal health and safety lien on the property, would be in the
	best interest of the municipality and the other taxing units after
	determining that the sum of all outstanding tax and municipal
	claims against the property plus the estimated costs under Section
	33.48 of a standard judicial foreclosure exceed the anticipated
	proceeds from a tax sale.
	SECTION 2.  Section 33.911(a), Tax Code, is amended to read
	as follows:
	(a)  After notice has been provided to a person, the person's
	real property, whether improved or unimproved, is subject to
	seizure by a county for the payment of delinquent ad valorem taxes,
	penalties, and interest the person owes on the property if:
	(1)  the property:
	(A)  is in the county;
	(B)  is not in a municipality; and
	(C)  has been abandoned for at least one year;
	(2)  the taxes on the property are delinquent for each
	of the preceding three [five] years; and
	(3)  the county tax assessor-collector determines that
	seizure of the property under this subchapter for the payment of the
	delinquent taxes, penalties, and interest would be in the best
	interest of the county and the other taxing units after determining
	that the sum of all outstanding tax and county claims against the
	property plus the estimated costs under Section 33.48 of a standard
	judicial foreclosure exceed the anticipated proceeds from a tax
	sale.
	SECTION 3.  Section 33.912(a), Tax Code, is amended to read
	as follows:
	(a)  A person is considered to have been provided the notice
	required by Sections 33.91 and 33.911 if by affidavit or otherwise
	the collector shows that the assessor or collector for the
	municipality or county mailed the person each bill for municipal or
	county taxes required to be sent the person by Section 31.01[:
	[(1)]  in each of the three [five] preceding years, if
	the taxes on the property are delinquent for each of those years[;
	or
	[(2)  in each of the three preceding years, if:
	[(A)     the taxes on the property are delinquent for
	each of those years; and
	[(B)     a lien on the property has been created on
	the property in favor of the municipality for the cost of remedying
	a health or safety hazard on the property].
	SECTION 4.  The changes in law made by this Act apply only to
	the seizure of real property under a tax warrant the application for
	which is filed on or after the effective date of this Act.  The
	seizure of real property under a tax warrant the application for
	which is filed before the effective date of this Act is governed by
	the law in effect on the date the application is filed, and the
	former law is continued in effect for that purpose.
	SECTION 5.  This Act takes effect September 1, 2013.