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.