1-1  By:  Craddick (Senate Sponsor - Henderson)            H.B. No. 1158
    1-2        (In the Senate - Received from the House May 12, 1993;
    1-3  May 13, 1993, read first time and referred to Committee on Finance;
    1-4  May 21, 1993, reported favorably, as amended, by the following
    1-5  vote:  Yeas 9, Nays 0; May 21, 1993, sent to printer.)
    1-6                            COMMITTEE VOTE
    1-7                          Yea     Nay      PNV      Absent 
    1-8        Montford           x                               
    1-9        Turner             x                               
   1-10        Armbrister         x                               
   1-11        Barrientos         x                               
   1-12        Bivins                                         x   
   1-13        Ellis              x                               
   1-14        Haley                                          x   
   1-15        Moncrief                                       x   
   1-16        Parker                                         x   
   1-17        Ratliff            x                               
   1-18        Sims               x                               
   1-19        Truan              x                               
   1-20        Zaffirini          x                               
   1-21  COMMITTEE AMENDMENT NO. 1                           By:  Armbrister
   1-22        Amend H.B. 1158 by adding a new SECTION 3. to the bill to
   1-23  read as follows:
   1-24        "SECTION 3.  Section 31.08., Tax Code, is amended by adding a
   1-25  new subsection to read as follows:
   1-26        (d)  If the oil and gas in place owned by the owner of the
   1-27  surface estate in the property are separately appraised or taxed
   1-28  from the surface estate, the certificate must show the delinquent
   1-29  taxes, penalties and interest due on the oil and gas of that owner
   1-30  or state that the certificate does not include oil and gas.  If the
   1-31  certificate does not contain such limitations, a purchaser of the
   1-32  property that includes oil and gas in place shall be entitled to
   1-33  rely upon the tax certificate as provided in subsection (b)."
   1-34  Renumber subsequent sections of bill accordingly.
   1-35                         A BILL TO BE ENTITLED
   1-36                                AN ACT
   1-37  relating to penalties and interest on property taxes included in
   1-38  certain tax bills returned undelivered to the tax collector by the
   1-39  postal service.
   1-40        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-41        SECTION 1.  Chapter 31, Tax Code, is amended by adding
   1-42  Section 31.015 to read as follows:
   1-43        Sec. 31.015.  CERTAIN TAX BILLS:  PENALTY AND INTEREST
   1-44  EXCLUDED.  (a)  If a tax bill is returned undelivered to the taxing
   1-45  unit by the United States Postal Service, penalties and interest on
   1-46  the amount of the tax to which the bill applies shall be waived if:
   1-47              (1)  the taxing unit does not send another tax bill on
   1-48  the property in question at least 21 days before the delinquency
   1-49  date to the current mailing address furnished by the property owner
   1-50  and the property owner establishes that a current mailing address
   1-51  was furnished to the appraisal district by the property owner for
   1-52  the tax bill before September 1 of the year in which the tax is
   1-53  assessed; or
   1-54              (2)  the tax bill was returned because of an act or
   1-55  omission of an officer, employee, or agent of the taxing unit or
   1-56  the appraisal district in which the taxing unit participates and
   1-57  the taxing unit or appraisal district did not send another tax bill
   1-58  on the property in question at least 21 days before the delinquency
   1-59  date to the proper mailing address.
   1-60        (b)  For the purposes of this section, a property owner is
   1-61  considered to have furnished a current mailing address to the
   1-62  taxing unit or to the appraisal district if the current address is
   1-63  expressly communicated to the appraisal district in writing or if
   1-64  the appraisal district received a copy of a recorded instrument
   1-65  transferring ownership of real property and the current mailing
   1-66  address of the new owner is included in the instrument or in
   1-67  accompanying communications or letters of transmittal.
   1-68        (c)  A request for a waiver of penalties and interest under
    2-1  this section must be made within six months of the delinquency
    2-2  date.
    2-3        (d)  Penalties and interest do not accrue during the period
    2-4  that a bill is not sent under Section 31.01(f).
    2-5        (e)  A property owner is not entitled to relief under this
    2-6  section if the property owner or the owner's agent furnished an
    2-7  incorrect mailing address to the appraisal district or the taxing
    2-8  unit or to an employee or agent of the district or unit.  Taxes for
    2-9  which penalties and interest have been waived under this section
   2-10  must be paid within 21 days of the property owner having received a
   2-11  bill for those taxes at the current mailing address.
   2-12        SECTION 2.  Sections 31.01(a) and (f), Tax Code, are amended
   2-13  to read as follows:
   2-14        (a)  Except as provided by Subsection (f) of this section,
   2-15  the assessor for each taxing unit shall prepare and mail a tax bill
   2-16  to each person in whose name the property is listed on the tax roll
   2-17  or to his authorized agent.  The assessor shall mail tax bills by
   2-18  October 1 or as soon thereafter as practicable.  The assessor shall
   2-19  mail to the state agency or institution the tax bill for any
   2-20  taxable property owned by the agency or institution.  The agency or
   2-21  institution shall pay the taxes from funds appropriated for payment
   2-22  of the taxes or, if there are none, from funds appropriated for the
   2-23  administration of the agency or institution.  The outside of the
   2-24  envelope in which a tax bill is sent must show the return address
   2-25  of the taxing unit and must contain, in all capital letters, the
   2-26  words "ADDRESS CORRECTION REQUESTED".
   2-27        (f)  A collector may provide that a tax bill not be sent
   2-28  until the total amount of unpaid taxes the collector collects on
   2-29  the property for all taxing units the collector serves is $15 or
   2-30  more.  A collector may not send a tax bill for an amount of taxes
   2-31  less than $15 if before the tax bill is prepared the property owner
   2-32  files a written request with the collector that a tax bill not be
   2-33  sent until the total amount of unpaid taxes the collector collects
   2-34  on the property is $15 or more.  The request applies to all
   2-35  subsequent taxes the collector collects on the property until the
   2-36  property owner in writing revokes the request or the person no
   2-37  longer owns the property.  <Penalties and interest do not accrue
   2-38  during a period when a bill is not sent under this subsection.>
   2-39        SECTION 3.  This Act takes effect September 1, 1993, and
   2-40  applies to a tax bill sent on or after that date.  The application
   2-41  of penalties and interest on property taxes for tax bills sent
   2-42  before the effective date of this Act is governed by the law in
   2-43  effect at the time the tax bill was sent, and that law is continued
   2-44  in effect for that purpose.
   2-45        SECTION 4.  The importance of this legislation and the
   2-46  crowded condition of the calendars in both houses create an
   2-47  emergency and an imperative public necessity that the
   2-48  constitutional rule requiring bills to be read on three several
   2-49  days in each house be suspended, and this rule is hereby suspended.
   2-50                               * * * * *
   2-51                                                         Austin,
   2-52  Texas
   2-53                                                         May 21, 1993
   2-54  Hon. Bob Bullock
   2-55  President of the Senate
   2-56  Sir:
   2-57  We, your Committee on Finance to which was referred H.B. No. 1158,
   2-58  have had the same under consideration, and I am instructed to
   2-59  report it back to the Senate with the recommendation that it do
   2-60  pass, as amended, and be printed.
   2-61                                                         Montford,
   2-62  Chairman
   2-63                               * * * * *
   2-64                               WITNESSES
   2-65  No witnesses appeared on H.B. No. 1158.