By Horn H.B. No. 2655 75R5864 JD-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the imposition of penalties for the failure to render 1-3 property for ad valorem taxation. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter B, Chapter 22, Tax Code, is amended by 1-6 adding Section 22.231 to read as follows: 1-7 Sec. 22.231. PENALTY FOR FAILURE TO DELIVER RENDITION 1-8 STATEMENT OR PROPERTY REPORT. (a) A person required by this 1-9 chapter to deliver a rendition statement or property report to the 1-10 chief appraiser is liable for a penalty if the person fails to 1-11 deliver the statement or report in the time required by this 1-12 chapter. 1-13 (b) The amount of a penalty under Subsection (a) is an 1-14 amount equal to: 1-15 (1) 10 percent of the appraised value for the tax year 1-16 of the property included on the statement or report if the person 1-17 delivers the statement or report after May 15 but before June 1; or 1-18 (2) 25 percent of the appraised value for the tax year 1-19 of the property required to be included on the statement or report 1-20 if the person fails to deliver the statement or report before June 1-21 1. 1-22 (c) If a rendition statement or property report required by 1-23 this chapter is delivered to the chief appraiser after May 15 but 1-24 before June 1, the chief appraiser shall: 2-1 (1) enter in the appraisal records the appraised and 2-2 taxable value of the property; 2-3 (2) make an entry in the appraisal records for the 2-4 property indicating liability for the penalty imposed under 2-5 Subsection (b)(1); and 2-6 (3) send a written notice of imposition of the penalty 2-7 to the person who delivered the report or statement that includes 2-8 an explanation for its imposition. 2-9 (d) If on or after June 1 the chief appraiser discovers that 2-10 a person required by this chapter to deliver a rendition statement 2-11 or property report has failed to deliver the statement or report 2-12 before June 1, the chief appraiser shall: 2-13 (1) appraise the property as of January 1 of the year 2-14 in which the person was required to deliver the statement or 2-15 report; 2-16 (2) enter in the appraisal records the appraised and 2-17 taxable value of the property; 2-18 (3) make an entry in the appraisal records for the 2-19 property indicating liability for the penalty imposed under 2-20 Subsection (b)(2); and 2-21 (4) send a written notice of imposition of the penalty 2-22 to the person required to deliver the report or statement that 2-23 includes an explanation for its imposition. 2-24 (e) The amount of a penalty under this section: 2-25 (1) is the personal obligation of the person required 2-26 to deliver the rendition statement or property report; and 2-27 (2) constitutes a lien on the property to which the 3-1 rendition statement or property report applies and accrues penalty 3-2 and interest in the same manner as a delinquent tax on that 3-3 property. 3-4 (f) This section does not apply to a rendition statement or 3-5 property report required or permitted by Section 22.02 or 22.03. 3-6 SECTION 2. This Act takes effect January 1, 1998, and 3-7 applies only to the rendition of property for ad valorem tax 3-8 purposes on or after that date. 3-9 SECTION 3. The importance of this legislation and the 3-10 crowded condition of the calendars in both houses create an 3-11 emergency and an imperative public necessity that the 3-12 constitutional rule requiring bills to be read on three several 3-13 days in each house be suspended, and this rule is hereby suspended.