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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