By Stiles H.B. No. 2197 74R5629 JD-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the payment in installments of ad valorem taxes on 1-3 certain property located in a disaster area. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Chapter 31, Tax Code, is amended by adding 1-6 Section 31.032 to read as follows: 1-7 Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN 1-8 DISASTER AREA. (a) This section applies only to: 1-9 (1) real property that: 1-10 (A) is the residence homestead of the owner or 1-11 consists of property that is used for residential purposes and that 1-12 has fewer than five living units; 1-13 (B) is located in a disaster area; and 1-14 (C) has been damaged as a direct result of the 1-15 disaster; and 1-16 (2) taxes that are imposed on the property by a taxing 1-17 unit before the first anniversary of the disaster. 1-18 (b) If, before the delinquency date, a person pays at least 1-19 one-fourth of a taxing unit's taxes imposed on property that the 1-20 person owns, accompanied by notice to the taxing unit that the 1-21 person will pay the remaining taxes in installments, the person may 1-22 pay the remaining taxes without penalty or interest in three equal 1-23 installments. The first installment must be paid before April 1, 1-24 the second installment before June 1, and the third installment 2-1 before August 1. 2-2 (c) If the person fails to make a payment before the 2-3 applicable date provided by Subsection (b), the unpaid amount is 2-4 delinquent and incurs a penalty of 12 percent and interest as 2-5 provided by Section 33.01(c). 2-6 (d) A person may pay more than the amount due for each 2-7 installment and the amount in excess of the amount due shall be 2-8 credited to the next installment. A person may not pay less than 2-9 the total amount due for each installment unless the collector 2-10 provides for the acceptance of partial payments under this section. 2-11 If the collector accepts a partial payment, penalties and interest 2-12 are incurred only by the amount of each installment that remains 2-13 unpaid on the applicable date provided by Subsection (b). 2-14 (e) If the delinquency date for taxes to which this section 2-15 applies is postponed to May 1 or a later date, the collector shall 2-16 extend each installment deadline provided by Subsection (b) by the 2-17 number of months that the delinquency date was postponed. 2-18 (f) The comptroller shall adopt rules to implement this 2-19 section. 2-20 (g) In this section: 2-21 (1) "Disaster" has the meaning assigned by Section 2-22 418.004, Government Code. 2-23 (2) "Disaster area" has the meaning assigned by 2-24 Section 151.350. 2-25 SECTION 2. The importance of this legislation and the 2-26 crowded condition of the calendars in both houses create an 2-27 emergency and an imperative public necessity that the 3-1 constitutional rule requiring bills to be read on three several 3-2 days in each house be suspended, and this rule is hereby suspended, 3-3 and that this Act take effect and be in force from and after its 3-4 passage, and it is so enacted.