By Merritt H.B. No. 3103
76R8463 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. Section 22.01(a), Tax Code, is amended to read as
1-6 follows:
1-7 (a) Except as provided by Chapter 24 [of this code], a
1-8 person shall render for taxation:
1-9 (1) all tangible personal property used for the
1-10 production of income that the person [he] owns or that the person
1-11 [he] manages and controls as a fiduciary on January 1; and
1-12 (2) all residential real property, and all real
1-13 property used for the production of income other than property
1-14 appraised under Subchapter C, D, E, F, or G, Chapter 23, that the
1-15 person owns or that the person manages and controls as a fiduciary
1-16 on January 1 if the person did not own the property or manage and
1-17 control the property as a fiduciary on the preceding January 1.
1-18 SECTION 2. Subchapter B, Chapter 22, Tax Code, is amended by
1-19 adding Section 22.28 to read as follows:
1-20 Sec. 22.28. PENALTY FOR FAILURE TO DELIVER RENDITION
1-21 STATEMENT OR PROPERTY REPORT. (a) A person required by this
1-22 chapter to deliver a rendition statement or property report to the
1-23 chief appraiser is liable for a penalty if the person does not
1-24 deliver the statement or report in the time required by this
2-1 chapter.
2-2 (b) The amount of a penalty under Subsection (a) is an
2-3 amount equal to 15 percent of the taxes imposed for the tax year on
2-4 the property required to be included on the statement or report.
2-5 (c) If a rendition statement or property report required by
2-6 this chapter is delivered to the chief appraiser after May 15 but
2-7 before June 1, the chief appraiser shall:
2-8 (1) enter in the appraisal records the appraised and
2-9 taxable value of the property;
2-10 (2) make an entry in the appraisal records for the
2-11 property indicating liability for the penalty imposed under
2-12 Subsection (b); and
2-13 (3) send a written notice of imposition of the penalty
2-14 to the person who delivered the report or statement that includes
2-15 an explanation for its imposition.
2-16 (d) If on or after June 1 the chief appraiser discovers that
2-17 a person required by this chapter to deliver a rendition statement
2-18 or property report has not delivered the statement or report before
2-19 June 1, the chief appraiser shall:
2-20 (1) appraise the property as of January 1 of the year
2-21 in which the person was required to deliver the statement or
2-22 report;
2-23 (2) enter in the appraisal records the appraised and
2-24 taxable value of the property;
2-25 (3) make an entry in the appraisal records for the
2-26 property indicating liability for the penalty imposed under
2-27 Subsection (b); and
3-1 (4) send a written notice of imposition of the penalty
3-2 to the person required to deliver the report or statement that
3-3 includes an explanation for its imposition.
3-4 (e) The amount of a penalty under this section:
3-5 (1) is the personal obligation of the person required
3-6 to deliver the rendition statement or property report; and
3-7 (2) constitutes a lien on the property to which the
3-8 rendition statement or property report applies and accrues penalty
3-9 and interest in the same manner as a delinquent tax on that
3-10 property.
3-11 (f) This section does not apply to a rendition statement or
3-12 property report required or permitted by Section 22.02 or 22.03.
3-13 SECTION 3. This Act takes effect January 1, 2000, and
3-14 applies only to the rendition of property for ad valorem tax
3-15 purposes on or after that date.
3-16 SECTION 4. The importance of this legislation and the
3-17 crowded condition of the calendars in both houses create an
3-18 emergency and an imperative public necessity that the
3-19 constitutional rule requiring bills to be read on three several
3-20 days in each house be suspended, and this rule is hereby suspended.