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House Bill 861 |
House Author: Anchia et al. |
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Effective: 9-1-19 |
Senate Sponsor: Campbell |
House Bill 861 amends the Tax Code to condition a property owner's liability for penalties and interest on the tax included in a supplemental property tax bill resulting from a final determination of a property tax appeal occurring after the property owner has paid a portion of the tax finally determined to be due on the additional tax not being paid by the delinquency date for the additional tax. The bill also conditions a property owner's liability for interest on the tax included in a supplemental property tax bill resulting from the property owner failing to pay any portion of the taxes imposed on the property because a court found that payment would constitute an unreasonable restraint on the owner's right of access to the courts on the additional tax not being paid by the delinquency date for the additional tax.