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78S30521 JD-D

By:  Gattis                                                       H.B. No. 69 



A BILL TO BE ENTITLED

AN ACT

relating to the authority of the governing body of a taxing unit to 
elect not to impose or collect taxes, or to refund taxes paid, on 
real property erroneously omitted from the appraisal roll or tax 
roll in a previous year.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 25.21, Tax Code, is amended by adding 
Subsection (c) to read as follows:
	(c)  If real property was erroneously omitted from the 
appraisal roll or tax roll for a taxing unit for any of the five 
preceding tax years, the governing body of the taxing unit may:
		(1)  provide that taxes of the taxing unit not be 
imposed on the real property for that tax year;
		(2)  elect not to collect taxes imposed on the real 
property for that tax year or any penalties or interest due on those 
taxes; or
		(3)  authorize the refund of taxes paid on the real 
property for that tax year or any penalties or interest paid in 
connection with those taxes.
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect on the 91st day after the last day of the 
legislative session.