AN ACT
 1-1     relating to the postal service instructions for return service
 1-2     included on the exterior of an ad valorem tax bill.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Subsection (a), Section 31.01, Tax Code, is
 1-5     amended to read as follows:
 1-6           (a)  Except as provided by Subsection (f) [of this section],
 1-7     the assessor for each taxing unit shall prepare and mail a tax bill
 1-8     to each person in whose name the property is listed on the tax roll
 1-9     or to the person's [his] authorized agent.  The assessor shall mail
1-10     tax bills by October 1 or as soon thereafter as practicable.  The
1-11     assessor shall mail to the state agency or institution the tax bill
1-12     for any taxable property owned by the agency or institution.  The
1-13     agency or institution shall pay the taxes from funds appropriated
1-14     for payment of the taxes or, if there are none, from funds
1-15     appropriated for the administration of the agency or institution.
1-16     The exterior of the tax bill must show the return address of the
1-17     taxing unit and must contain, in all capital letters, the words
1-18     "RETURN SERVICE [ADDRESS CORRECTION] REQUESTED," or another
1-19     appropriate statement directing the United States Postal Service to
1-20     return the tax bill if it is not deliverable as addressed.
1-21           SECTION 2.  This Act takes effect September 1, 1999.
1-22           SECTION 3.  The importance of this legislation and the
1-23     crowded condition of the calendars in both houses create an
1-24     emergency and an imperative public necessity that the
 2-1     constitutional rule requiring bills to be read on three several
 2-2     days in each house be suspended, and this rule is hereby suspended.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I hereby certify that S.B. No. 307 passed the Senate on
         February 22, 1999, by a viva-voce vote.
                                             _______________________________
                                                 Secretary of the Senate
               I hereby certify that S.B. No. 307 passed the House on
         May 22, 1999, by a non-record vote.
                                             _______________________________
                                                 Chief Clerk of the House
         Approved:
         _______________________________
                     Date
         _______________________________
                   Governor