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.