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.