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.