By Marchant                                      H.B. No. 252

      75R2104 SMH-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the requirement that the name and telephone number of

 1-3     the tax assessor for a taxing unit and, if different, of the tax

 1-4     collector for the unit be included with an ad valorem tax bill

 1-5     mailed to a property owner.

 1-6           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-7           SECTION 1.  Section 31.01(c), Tax Code, is amended to read as

 1-8     follows:

 1-9           (c)  The tax bill or a separate statement accompanying the

1-10     tax bill shall:

1-11                 (1)  identify the property subject to the tax;

1-12                 (2)  state the appraised value, assessed value, and

1-13     taxable value of the property;

1-14                 (3)  if the property is land appraised as provided by

1-15     Subchapter C, D, or E, Chapter 23 of this code, state the market

1-16     value and the taxable value for purposes of deferred or additional

1-17     taxation as provided by Section 23.46, 23.55, or 23.76, as

1-18     applicable, of this code;

1-19                 (4)  state the assessment ratio for the unit;

1-20                 (5)  state the type and amount of any partial exemption

1-21     applicable to the property, indicating whether it applies to

1-22     appraised or assessed value;

1-23                 (6)  state the total tax rate for the unit;

1-24                 (7)  state the amount of tax due, the due date, and the

 2-1     delinquency date;

 2-2                 (8)  explain the payment option and discounts provided

 2-3     by Sections 31.03 and 31.05 of this code, if available to the

 2-4     unit's taxpayers, and state the date on which each of the discount

 2-5     periods provided by Section 31.05 concludes, if the discounts are

 2-6     available;

 2-7                 (9)  state the rates of penalty and interest imposed

 2-8     for delinquent payment of the tax; [and]

 2-9                 (10)  include the name and telephone number of the

2-10     assessor for the unit and, if different, of the collector for the

2-11     unit; and

2-12                 (11)  include any other information required by the

2-13     comptroller.

2-14           SECTION 2.  This Act takes effect January 1, 1998.

2-15           SECTION 3.  The importance of this legislation and the

2-16     crowded condition of the calendars in both houses create an

2-17     emergency and an imperative public necessity that the

2-18     constitutional rule requiring bills to be read on three several

2-19     days in each house be suspended, and this rule is hereby suspended.