73R4526 SMH-D
          By Craddick                                           H.B. No. 1374
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the acceptance by a collector of separate tax payments.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 31.07, Tax Code, is amended by amending
    1-5  Subsection (b) and adding Subsection (d) to read as follows:
    1-6        (b)  A collector shall accept <may adopt a policy of
    1-7  accepting> payment of the tax imposed on a property by a taxing
    1-8  unit that has adopted the discounts under Section 31.05 of this
    1-9  code separately <separate> from taxes imposed on that property by
   1-10  other taxing units using the same collector, even if the taxes are
   1-11  included in the same bill.  The collector may adopt a policy of
   1-12  accepting separate payments in other circumstances.  If the tax
   1-13  paid is included in the same bill as other taxes that are not paid,
   1-14  the collector shall <may> send a revised bill to reflect the tax
   1-15  payment, if a discount applies to the payment, and may send a
   1-16  revised bill to reflect the tax payment in other circumstances.
   1-17  The sending of a revised bill does not affect the date on which the
   1-18  unpaid taxes become delinquent.
   1-19        (d)  Notwithstanding Subsection (c), a collector shall accept
   1-20  a partial payment of property taxes on a tax bill that includes
   1-21  taxes for more than one taxing unit if one or more of the taxing
   1-22  units has adopted the discounts under Section 31.05 of this code,
   1-23  the taxpayer directs that the partial payment be allocated first to
   1-24  the payment of the taxes owed one or more of the taxing units that
    2-1  have adopted the discounts, and the amount of the payment is equal
    2-2  to or greater than the amount of the taxes owed the taxing units
    2-3  designated by the taxpayer.
    2-4        SECTION 2.  This Act takes effect September 1, 1993, and
    2-5  applies to the payment of a tax bill mailed on or after that date.
    2-6  The payment of a tax bill mailed before the effective date of this
    2-7  Act is governed by the law in effect on the date that the tax bill
    2-8  is mailed, and that law is continued in effect for that purpose.
    2-9        SECTION 3.  The importance of this legislation and the
   2-10  crowded condition of the calendars in both houses create an
   2-11  emergency and an imperative public necessity that the
   2-12  constitutional rule requiring bills to be read on three several
   2-13  days in each house be suspended, and this rule is hereby suspended.