H.B. No. 3101

AN ACT

relating to the filing for record of a plat or replat of a
subdivision of real property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 12.002(e), Property Code, is amended to
read as follows:
(e) A person may not file for record or have recorded in the
county clerk’s office a plat or replat of a subdivision of real
property unless the plat or replat has attached to it an original
tax certificate from each taxing unit with jurisdiction of the real
property indicating that no delinquent ad valorem taxes are owed on
the real property. If the plat or replat is filed after September 1
of a year, the plat or replat must also have attached to it a tax
receipt issued by the collector for each taxing unit with
jurisdiction of the property indicating that the taxes imposed by
the taxing unit for the current year have been paid or, if the taxes
for the current year have not been calculated, a statement from the
collector for the taxing unit indicating that the taxes to be
imposed by that taxing unit for the current year have not been
calculated. If the tax certificate for a taxing unit does not cover
the preceding year, the plat or replat must also have attached to it
a tax receipt issued by the collector for the taxing unit indicating
that the taxes imposed by the taxing unit for the preceding year
have been paid. This subsection does not apply if more than one
person acquired the real property from a decedent under a will or by
inheritance and those persons owning an undivided interest in the
property obtained approval to subdivide the property to provide
each person with a divided interest and a separate title to the
property.
SECTION 2. Section 31.075(a), Tax Code, is amended to read
as follows:
(a) At the request of a property owner or a property owner’s
agent, the collector for a taxing unit shall issue a receipt showing
the taxable value and the amount of tax imposed by the unit on the
property in one or more tax years for which the information is
requested, the tax rate for each of those tax years, and the amount
of tax paid in each of those years. The receipt must describe the
property in the manner prescribed by the comptroller. If the amount
of the tax for the current year has not been calculated when the
request is made, the collector shall on request issue to the
property owner or agent a statement indicating that taxes for the
current year have not been calculated.
SECTION 3. This Act takes effect September 1, 2005.

______________________________ ______________________________

President of the Senate          Speaker of the House

I certify that H.B. No. 3101 was passed by the House on April
14, 2005, by a non-record vote.

______________________________
Chief Clerk of the House

I certify that H.B. No. 3101 was passed by the Senate on May
25, 2005, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor