1-1 By: Craddick (Senate Sponsor - Bivins) H.B. No. 1374
1-2 (In the Senate - Received from the House March 25, 1993;
1-3 March 30, 1993, read first time and referred to Committee on
1-4 Finance; April 22, 1993, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 13, Nays 0;
1-6 April 22, 1993, sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Montford x
1-10 Turner x
1-11 Armbrister x
1-12 Barrientos x
1-13 Bivins x
1-14 Ellis x
1-15 Haley x
1-16 Moncrief x
1-17 Parker x
1-18 Ratliff x
1-19 Sims x
1-20 Truan x
1-21 Zaffirini x
1-22 COMMITTEE SUBSTITUTE FOR H.B. No. 1374 By: Turner
1-23 A BILL TO BE ENTITLED
1-24 AN ACT
1-25 relating to the acceptance by a collector of separate tax payments.
1-26 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-27 SECTION 1. Section 31.07, Tax Code, is amended by amending
1-28 Subsection (b) and adding Subsection (d) to read as follows:
1-29 (b) A collector shall accept <may adopt a policy of
1-30 accepting> payment of the tax imposed on a property by a taxing
1-31 unit that has adopted the discounts under Section 31.05 of this
1-32 code separately <separate> from taxes imposed on that property by
1-33 other taxing units using the same collector, even if the taxes are
1-34 included in the same bill. The collector may adopt a policy of
1-35 accepting separate payments in other circumstances. If the tax
1-36 paid is included in the same bill as other taxes that are not paid
1-37 the collector shall <may> send a revised bill or receipt to reflect
1-38 the tax payment, if a discount applies to the payment, and may send
1-39 a revised bill or receipt to reflect the tax payment in other
1-40 circumstances. The sending of a revised bill does not affect the
1-41 date on which the unpaid taxes become delinquent.
1-42 (d) Notwithstanding Subsection (c), a collector shall accept
1-43 a partial payment of property taxes on a tax bill that includes
1-44 taxes for more than one taxing unit if one or more of the taxing
1-45 units has adopted the discounts under Section 31.05 of this code,
1-46 the taxpayer directs that the partial payment be allocated first to
1-47 the payment of the taxes owed one or more of the taxing units that
1-48 have adopted the discounts, and the amount of the payment is equal
1-49 to or greater than the amount of the the taxes owed the taxing
1-50 units designated by the taxpayer.
1-51 SECTION 2. Chapter 31, Tax Code, is amended by adding
1-52 Section 31.073 to read as follows:
1-53 Sec. 31.073. CONDITIONAL OR RESTRICTED PAYMENTS PROHIBITED. A
1-54 restriction or other condition on a payment of taxes that is not
1-55 authorized by Section 31.071 of this code is void.
1-56 SECTION 3. (A) Section 1 of this Act takes effect
1-57 September 1, 1993, and applies to the payment of a tax bill mailed
1-58 on or after that date. The payment of a tax bill mailed before the
1-59 effective date of Section 1 of this Act is governed by the law in
1-60 effect on the date that the tax bill is mailed, and that law is
1-61 continued in effect for that purpose.
1-62 (B) Section 2 of this Act takes effect September 1, 1993.
1-63 SECTION 4. The importance of this legislation and the
1-64 crowded condition of the calendars in both houses create an
1-65 emergency and an imperative public necessity that the
1-66 constitutional rule requiring bills to be read on three several
1-67 days in each house be suspended, and this rule is hereby suspended.
1-68 * * * * *
2-1 Austin,
2-2 Texas
2-3 April 22, 1993
2-4 Hon. Bob Bullock
2-5 President of the Senate
2-6 Sir:
2-7 We, your Committee on Finance to which was referred H.B. No. 1374,
2-8 have had the same under consideration, and I am instructed to
2-9 report it back to the Senate with the recommendation that it do not
2-10 pass, but that the Committee Substitute adopted in lieu thereof do
2-11 pass and be printed.
2-12 Montford,
2-13 Chairman
2-14 * * * * *
2-15 WITNESSES
2-16 FOR AGAINST ON
2-17 ___________________________________________________________________
2-18 Name: Donald P. Sharp, Asst. Chief Deputy x
2-19 Representing: Tarrant Co. Tax Assn. Colltrs
2-20 City: Ft. Worth
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2-22 Name: Dale Cummings x
2-23 Representing: Tx Mid-Continent Oil & Gas Asn
2-24 City: Austin
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2-26 Name: George S. Christian x
2-27 Representing: Tx Assn of Taxpayers
2-28 City: Austin
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2-30 Name: Robert F. Stout x
2-31 Representing: Mitchell Energy & Devlpmt
2-32 City: The Woodlands
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