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.