By: Culberson H.B. No. 2360
73R3831 SMH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to penalties to defray costs of collection of delinquent
1-3 property taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 33.07(a), Tax Code, is amended to read as
1-6 follows:
1-7 (a) A taxing unit or appraisal district may provide, in the
1-8 manner required by law for official action by the body, that taxes
1-9 that remain delinquent on July 1 of the year in which they become
1-10 delinquent incur an additional penalty to defray costs of
1-11 collection<, if the unit or district or another unit that collects
1-12 taxes for the unit has contracted with an attorney pursuant to
1-13 Section 6.30 of this code>. The unit or district may apply all or
1-14 part of the penalty to the payment of attorney's fees if the unit
1-15 or district has contracted with an attorney under Section 6.30.
1-16 The amount of the penalty may not exceed 15 percent of the amount
1-17 of taxes, penalty, and interest due.
1-18 SECTION 2. This Act takes effect January 1, 1994.
1-19 SECTION 3. The importance of this legislation and the
1-20 crowded condition of the calendars in both houses create an
1-21 emergency and an imperative public necessity that the
1-22 constitutional rule requiring bills to be read on three several
1-23 days in each house be suspended, and this rule is hereby suspended.