1-1 By: Cain S.B. No. 1736
1-2 (In the Senate - Filed March 9, 2001; March 14, 2001, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; April 19, 2001, reported favorably, as amended, by
1-5 the following vote: Yeas 6, Nays 0; April 19, 2001, sent to
1-6 printer.)
1-7 COMMITTEE AMENDMENT NO. 1 By: Cain
1-8 Amend S.B. No. 1736, in SECTION 2 of the bill (page 1, line 33), by
1-9 deleting "September 1" and inserting "June 30."
1-10 A BILL TO BE ENTITLED
1-11 AN ACT
1-12 relating to the waiver of penalties and interest if an error of a
1-13 taxing unit or appraisal district results in failure to pay an ad
1-14 valorem tax.
1-15 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-16 SECTION 1. Subsection (a), Section 33.011, Tax Code, is
1-17 amended to read as follows:
1-18 (a) The governing body of a taxing unit:
1-19 (1) shall waive penalties and [may provide for the
1-20 waiver of] interest on a delinquent tax if an act or omission of an
1-21 officer, employee, or agent of the taxing unit or the appraisal
1-22 district in which the taxing unit participates caused or resulted
1-23 in the taxpayer's failure to pay the tax before delinquency and if
1-24 the tax is paid not later than the third anniversary of the date
1-25 [within 21 days after] the taxpayer knows or should know of the
1-26 delinquency; and
1-27 (2) may waive penalties and provide for the waiver of
1-28 interest on a delinquent tax if the property for which the tax is
1-29 owed is acquired by a religious organization that qualifies the
1-30 property for exemption under Section 11.20 before the first
1-31 anniversary of the date the religious organization acquires the
1-32 property.
1-33 SECTION 2. This Act takes effect September 1, 2001.
1-34 * * * * *