H.B. No. 1374
1-1 AN ACT
1-2 relating to the acceptance by a collector of separate ad valorem
1-3 tax payments and to restrictions or conditions on the payment of ad
1-4 valorem taxes.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 31.07, Tax Code, is amended by amending
1-7 Subsection (b) and adding Subsection (d) to read as follows:
1-8 (b) A collector shall accept <may adopt a policy of
1-9 accepting> payment of the tax imposed on a property by a taxing
1-10 unit that has adopted the discounts under Section 31.05 of this
1-11 code separately <separate> from taxes imposed on that property by
1-12 other taxing units using the same collector, even if the taxes are
1-13 included in the same bill. The collector may adopt a policy of
1-14 accepting separate payments in other circumstances. If the tax
1-15 paid is included in the same bill as other taxes that are not paid,
1-16 the collector shall <may> send a revised bill or receipt to reflect
1-17 the tax payment, if a discount applies to the payment, and may send
1-18 a revised bill or receipt to reflect the tax payment in other
1-19 circumstances. The sending of a revised bill does not affect the
1-20 date on which the unpaid taxes become delinquent.
1-21 (d) Notwithstanding Subsection (c), a collector shall accept
1-22 a partial payment of property taxes on a tax bill that includes
1-23 taxes for more than one taxing unit if one or more of the taxing
1-24 units has adopted the discounts under Section 31.05 of this code,
2-1 the taxpayer directs that the partial payment be allocated first to
2-2 the payment of the taxes owed one or more of the taxing units that
2-3 have adopted the discounts, and the amount of the payment is equal
2-4 to or greater than the amount of the taxes owed the taxing units
2-5 designated by the taxpayer.
2-6 SECTION 2. Chapter 31, Tax Code, is amended by adding
2-7 Section 31.073 to read as follows:
2-8 Sec. 31.073. RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED.
2-9 A restriction or condition placed on a check in payment of taxes by
2-10 the maker that limits the amount of taxes owed to an amount less
2-11 than that stated in the tax bill is void unless the restriction or
2-12 condition is authorized by this code.
2-13 SECTION 3. (a) Section 1 of this Act takes effect
2-14 September 1, 1993, and applies to the payment of a tax bill mailed
2-15 on or after that date. The payment of a tax bill mailed before the
2-16 effective date of Section 1 of this Act is governed by the law in
2-17 effect on the date that the tax bill is mailed, and that law is
2-18 continued in effect for that purpose.
2-19 (b) Section 2 of this Act takes effect September 1, 1993.
2-20 SECTION 4. The importance of this legislation and the
2-21 crowded condition of the calendars in both houses create an
2-22 emergency and an imperative public necessity that the
2-23 constitutional rule requiring bills to be read on three several
2-24 days in each house be suspended, and this rule is hereby suspended.