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A BILL TO BE ENTITLED
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AN ACT
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relating to the payment of delinquent ad valorem taxes on property |
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subject to a tax sale. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.06, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (e) to read as follows: |
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(a) Except as provided by Section 31.061, taxes are payable |
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only as provided by this section. Except as provided by Subsection |
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(e), a [A] collector shall accept United States currency or a check |
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or money order in payment of taxes and shall accept payment by |
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credit card or electronic funds transfer. |
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(e) A collector may adopt a written policy that requires |
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payment of delinquent taxes, penalties, interest, and costs and |
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expenses recoverable under Section 33.48 only with United States |
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currency, a cashier's check, a certified check, or an electronic |
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funds transfer if the payment relates to: |
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(1) personal property seized under Subchapter B, |
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Chapter 33; |
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(2) property subject to an order of sale under |
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Subchapter C, Chapter 33; or |
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(3) real property seized under Subchapter E, Chapter |
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33. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |