1-1     By:  Madla                                             S.B. No. 779
 1-2           (In the Senate - Filed March 2, 1999; March 3, 1999, read
 1-3     first time and referred to Committee on Intergovernmental
 1-4     Relations; March 29, 1999, reported adversely, with favorable
 1-5     Committee Substitute by the following vote:  Yeas 5, Nays 0;
 1-6     March 29, 1999, sent to printer.)
 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 779                    By:  Madla
 1-8                            A BILL TO BE ENTITLED
 1-9                                   AN ACT
1-10     relating to the payment of ad valorem taxes by electronic funds
1-11     transfer.
1-12           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13           SECTION 1.  Subsection (c), Section 31.01, Tax Code, is
1-14     amended to read as follows:
1-15           (c)  The tax bill or a separate statement accompanying the
1-16     tax bill shall:
1-17                 (1)  identify the property subject to the tax;
1-18                 (2)  state the appraised value, assessed value, and
1-19     taxable value of the property;
1-20                 (3)  if the property is land appraised as provided by
1-21     Subchapter C, D, or E, Chapter 23 [of this code], state the market
1-22     value and the taxable value for purposes of deferred or additional
1-23     taxation as provided by Section 23.46, 23.55, or 23.76, as
1-24     applicable[, of this code];
1-25                 (4)  state the assessment ratio for the unit;
1-26                 (5)  state the type and amount of any partial exemption
1-27     applicable to the property, indicating whether it applies to
1-28     appraised or assessed value;
1-29                 (6)  state the total tax rate for the unit;
1-30                 (7)  state the amount of tax due, the due date, and the
1-31     delinquency date;
1-32                 (8)  explain the payment option and discounts provided
1-33     by Sections 31.03 and 31.05 [of this code], if available to the
1-34     unit's taxpayers, and state the date on which each of the discount
1-35     periods provided by Section 31.05 concludes, if the discounts are
1-36     available;
1-37                 (9)  state the rates of penalty and interest imposed
1-38     for delinquent payment of the tax;
1-39                 (10)  include the name and telephone number of the
1-40     assessor for the unit and, if different, of the collector for the
1-41     unit; [and]
1-42                 (11)  if the taxing unit requires payment by electronic
1-43     funds transfer, state that the tax must be paid by that means; and
1-44                 (12)  include any other information required by the
1-45     comptroller.
1-46           SECTION 2.  Subsection (a), Section 31.06, Tax Code, is
1-47     amended to read as follows:
1-48           (a)  Except as provided by Section 31.061, taxes are payable
1-49     only in currency of the United States.  However, a collector may
1-50     accept a check or money order in payment of taxes, and may accept
1-51     payment by credit card or electronic funds transfer.  A collector
1-52     may require a person to pay taxes by electronic funds transfer if
1-53     the taxes imposed on the person's property by all of the taxing
1-54     units for which the collector collects taxes:
1-55                 (1)  equaled $250,000 or more in the preceding tax
1-56     year; and
1-57                 (2)  equal $10,000 or more in the current tax year.
1-58           SECTION 3.  The importance of this legislation and the
1-59     crowded condition of the calendars in both houses create an
1-60     emergency and an imperative public necessity that the
1-61     constitutional rule requiring bills to be read on three several
1-62     days in each house be suspended, and this rule is hereby suspended,
1-63     and that this Act take effect and be in force from and after its
1-64     passage, and it is so enacted.
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