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House Bill 264 |
House Author: Phillips |
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Effective: See below |
Senate Sponsor: Eltife |
House Bill 264 amends the Tax Code to establish procedures that allow a person required to file a rendition statement for certain income-producing property for ad valorem taxation to satisfy that requirement by filing a form indicating that the information provided for a prior tax year remains accurate. The bill requires each rendition and report prescribed or form approved by the comptroller to include a box that a property owner may check to affirm that the most recent rendition information for a prior tax year continues to be accurate. Provisions authorizing a person to file a statement indicating the accuracy of a rendition statement filed for a prior tax year take effect January 1, 2008. All other provisions of the bill take effect September 1, 2007.