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.