By Carona S.B. No. 307
76R3249 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the postal service instructions for return service
1-3 included on the exterior of an ad valorem tax bill.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 31.01(a), Tax Code, is amended to read as
1-6 follows:
1-7 (a) Except as provided by Subsection (f) [of this section],
1-8 the assessor for each taxing unit shall prepare and mail a tax bill
1-9 to each person in whose name the property is listed on the tax roll
1-10 or to the person's [his] authorized agent. The assessor shall mail
1-11 tax bills by October 1 or as soon thereafter as practicable. The
1-12 assessor shall mail to the state agency or institution the tax bill
1-13 for any taxable property owned by the agency or institution. The
1-14 agency or institution shall pay the taxes from funds appropriated
1-15 for payment of the taxes or, if there are none, from funds
1-16 appropriated for the administration of the agency or institution.
1-17 The exterior of the tax bill must show the return address of the
1-18 taxing unit and must contain, in all capital letters, the words
1-19 "RETURN SERVICE [ADDRESS CORRECTION] REQUESTED," or another
1-20 appropriate statement directing the United States Postal Service to
1-21 return the tax bill if it is not deliverable as addressed.
1-22 SECTION 2. This Act takes effect September 1, 1999.
1-23 SECTION 3. The importance of this legislation and the
1-24 crowded condition of the calendars in both houses create an
2-1 emergency and an imperative public necessity that the
2-2 constitutional rule requiring bills to be read on three several
2-3 days in each house be suspended, and this rule is hereby suspended.