By Madla                                               S.B. No. 779
         76R3211 SMH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the payment of ad valorem taxes by electronic funds
 1-3     transfer.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 31.01(c), Tax Code, is amended to read as
 1-6     follows:
 1-7           (c)  The tax bill or a separate statement accompanying the
 1-8     tax bill shall:
 1-9                 (1)  identify the property subject to the tax;
1-10                 (2)  state the appraised value, assessed value, and
1-11     taxable value of the property;
1-12                 (3)  if the property is land appraised as provided by
1-13     Subchapter C, D, or E, Chapter 23 [of this code], state the market
1-14     value and the taxable value for purposes of deferred or additional
1-15     taxation as provided by Section 23.46, 23.55, or 23.76, as
1-16     applicable[, of this code];
1-17                 (4)  state the assessment ratio for the unit;
1-18                 (5)  state the type and amount of any partial exemption
1-19     applicable to the property, indicating whether it applies to
1-20     appraised or assessed value;
1-21                 (6)  state the total tax rate for the unit;
1-22                 (7)  state the amount of tax due, the due date, and the
1-23     delinquency date;
1-24                 (8)  explain the payment option and discounts provided
 2-1     by Sections 31.03 and 31.05 [of this code], if available to the
 2-2     unit's taxpayers, and state the date on which each of the discount
 2-3     periods provided by Section 31.05 concludes, if the discounts are
 2-4     available;
 2-5                 (9)  state the rates of penalty and interest imposed
 2-6     for delinquent payment of the tax;
 2-7                 (10)  include the name and telephone number of the
 2-8     assessor for the unit and, if different, of the collector for the
 2-9     unit; [and]
2-10                 (11)  if the taxing unit requires payment by electronic
2-11     funds transfer, state that the tax must be paid by that means and,
2-12     if the taxing unit charges a processing fee for an electronic funds
2-13     transfer, state the amount of the fee and the manner of payment;
2-14     and
2-15                 (12)  include any other information required by the
2-16     comptroller.
2-17           SECTION 2.  Section 31.06, Tax Code, is amended by amending
2-18     Subsection (a) and adding Subsection (e) to read as follows:
2-19           (a)  Except as provided by Section 31.061, taxes are payable
2-20     only in currency of the United States.  However, a collector may
2-21     accept a check or money order in payment of taxes, and may accept
2-22     payment by credit card or electronic funds transfer.  A collector
2-23     may require payment by electronic funds transfer if the taxes
2-24     exceed an amount determined by the governing body of the taxing
2-25     unit.
2-26           (e)  If a tax is paid by electronic funds transfer, the
2-27     collector may collect a fee for processing the payment in a
 3-1     reasonable amount set by the governing body of the taxing unit.
 3-2     The fee is in addition to the amount of taxes and any penalties and
 3-3     interest and may be paid by electronic funds transfer at the same
 3-4     time the taxes, penalties, and interest are paid.
 3-5           SECTION 3.  The importance of this legislation and the
 3-6     crowded condition of the calendars in both houses create an
 3-7     emergency and an imperative public necessity that the
 3-8     constitutional rule requiring bills to be read on three several
 3-9     days in each house be suspended, and this rule is hereby suspended,
3-10     and that this Act take effect and be in force from and after its
3-11     passage, and it is so enacted.