By: Cain S.B. No. 1736
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the waiver of penalties and interest if an error of a
1-3 taxing unit or appraisal district results in failure to pay an ad
1-4 valorem tax.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subsection (a), Section 33.011, Tax Code, is
1-7 amended to read as follows:
1-8 (a) The governing body of a taxing unit:
1-9 (1) shall waive penalties and [may provide for the
1-10 waiver of] interest on a delinquent tax if an act or omission of an
1-11 officer, employee, or agent of the taxing unit or the appraisal
1-12 district in which the taxing unit participates caused or resulted
1-13 in the taxpayer's failure to pay the tax before delinquency and if
1-14 the tax is paid not later than the third anniversary of the date
1-15 [within 21 days after] the taxpayer knows or should know of the
1-16 delinquency; and
1-17 (2) may waive penalties and provide for the waiver of
1-18 interest on a delinquent tax if the property for which the tax is
1-19 owed is acquired by a religious organization that qualifies the
1-20 property for exemption under Section 11.20 before the first
1-21 anniversary of the date the religious organization acquires the
1-22 property.
1-23 SECTION 2. This Act takes effect June 30, 2001.