H.B. No. 533 – 87(R)

AN ACT relating to ad valorem tax sales of personal property seized under a
tax warrant.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 33.25(a) and (b), Tax Code, are amended
to read as follows:
(a) After a seizure of personal property, the collector
shall make a reasonable inquiry to determine the identity and to
ascertain the address of any person having an interest in the
property other than the person against whom the tax warrant is
issued. The collector shall provide in writing the name and address
of each other person the collector identifies as having an interest
in the property to the peace officer charged with executing the
warrant. The peace officer shall deliver as soon as possible a
written notice stating the time and place of the sale and briefly
describing the property seized to the person against whom the
warrant is issued and to any other person having an interest in the
property whose name and address the collector provided to the peace
officer. The posting of the notice and the sale of the property
shall be conducted:
(1) [in a county other than a county to which
Subdivision (2) applies, by the peace officer in the manner
required for the sale under execution of personal property; or
[(2) in a county having a population of three million or
more:
[(A)] by the peace officer or collector, as
specified in the warrant, in the manner required for the sale under
execution of personal property; or
(2) [(B)] under an agreement authorized by Subsection
(b).
(b) The commissioners court of a county [having a population
of three million or more] by official action may authorize a peace
officer or the collector for the county charged with selling
property under this subchapter by public auction to enter into an
agreement with a person who holds an auctioneer’s license to
advertise the auction sale of the property and to conduct the
auction sale of the property. The agreement may provide for on-line
bidding and sale.
SECTION 2. The changes in law made by this Act apply only to
an ad valorem tax sale of personal property seized under a tax
warrant issued on or after the effective date of this Act. An ad
valorem tax sale of personal property seized under a tax warrant
issued before the effective date of this Act is governed by the law
in effect immediately before the effective date of this Act, and
that law is continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2021.

______________________________ ______________________________
President of the Senate            Speaker of the House

I certify that H.B. No. 533 was passed by the House on April
16, 2021, by the following vote: Yeas 143, Nays 2, 1 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 533 was passed by the Senate on May
10, 2021, by the following vote: Yeas 30, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor