78S40332 SMH-F

By:  Madden                                                       H.B. No. 43 



A BILL TO BE ENTITLED

AN ACT

relating to the deadline for requesting a waiver of penalties and 
interest on certain delinquent ad valorem taxes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 33.011(d), Tax Code, is amended to read 
as follows:      
	(d)  A request for a waiver of penalties and interest under 
this section must be made before the third anniversary of [181st day 
after] the delinquency date or the penalties and interest may not be 
waived.
	SECTION 2.  The change in law made by this Act applies to a 
request for a waiver of penalties and interest on an ad valorem tax 
that becomes delinquent before, on, or after the effective date of 
this Act.
	SECTION 3.  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.