Bill Text: TX HB2445 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to ad valorem tax liens on personal property.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-05-02 - Comm. report sent to Local & Consent Calendar [HB2445 Detail]
Download: Texas-2013-HB2445-Introduced.html
| 83R5847 CJC-F | ||
| By: Strama | H.B. No. 2445 | |
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| relating to ad valorem tax liens on personal property. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 32.01(b), Tax Code, is amended to read as | ||
| follows: | ||
| (b) A tax lien on inventory, furniture, equipment, or other | ||
| personal property is a lien in solido and attaches to all inventory, | ||
| furniture, equipment, and other personal property that the property | ||
| owner owns on January 1 of the year the lien attaches or that the | ||
| property owner subsequently acquires, irrespective of whether the | ||
| personal property is located within the boundaries of the taxing | ||
| unit in whose favor the lien attaches. | ||
| SECTION 2. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2013. | ||
