SRC-JEC S.B. 1736 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 1736
77R4904 SMH-DBy: Cain
Intergovernmental Relations
4/5/2001
As Filed


DIGEST AND PURPOSE 

Current statute requires a taxing unit to waive penalties on a delinquent
tax bill that is delinquent because of the taxing unit's mistake.  The
taxing unit is authorized but not required to waive the interest in such a
situation.  As proposed, S.B. 1736 requires the taxing unit to waive the
interest and allows the delinquent tax to be paid over three years instead
of 21 days. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency.  

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 33.011(a), Tax Code, to require the governing
body of a taxing unit to waive penalties and interest on a delinquent tax
if an act or omission of an officer, employee, or agent of the taxing unit
or the appraisal district in which the taxing unit participates caused or
resulted in the taxpayer's failure to pay the tax timely and if the tax is
paid not later than the third anniversary of the date, rather than within
21 days after, the taxpayer knows or should know of the delinquency. 

SECTION 2.  Effective date: September 1, 2001.