1-1 By: Carona S.B. No. 307
1-2 (In the Senate - Filed January 28, 1999; February 1, 1999,
1-3 read first time and referred to Committee on Intergovernmental
1-4 Relations; February 15, 1999, reported favorably by the following
1-5 vote: Yeas 4, Nays 0; February 15, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the postal service instructions for return service
1-9 included on the exterior of an ad valorem tax bill.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subsection (a), Section 31.01, Tax Code, is
1-12 amended to read as follows:
1-13 (a) Except as provided by Subsection (f) [of this section],
1-14 the assessor for each taxing unit shall prepare and mail a tax bill
1-15 to each person in whose name the property is listed on the tax roll
1-16 or to the person's [his] authorized agent. The assessor shall mail
1-17 tax bills by October 1 or as soon thereafter as practicable. The
1-18 assessor shall mail to the state agency or institution the tax bill
1-19 for any taxable property owned by the agency or institution. The
1-20 agency or institution shall pay the taxes from funds appropriated
1-21 for payment of the taxes or, if there are none, from funds
1-22 appropriated for the administration of the agency or institution.
1-23 The exterior of the tax bill must show the return address of the
1-24 taxing unit and must contain, in all capital letters, the words
1-25 "RETURN SERVICE [ADDRESS CORRECTION] REQUESTED," or another
1-26 appropriate statement directing the United States Postal Service to
1-27 return the tax bill if it is not deliverable as addressed.
1-28 SECTION 2. This Act takes effect September 1, 1999.
1-29 SECTION 3. The importance of this legislation and the
1-30 crowded condition of the calendars in both houses create an
1-31 emergency and an imperative public necessity that the
1-32 constitutional rule requiring bills to be read on three several
1-33 days in each house be suspended, and this rule is hereby suspended.
1-34 * * * * *