78R8700 SMH-D
By: Casteel H.B. No. 1519
Substitute the following for H.B. No. 1519:
By: Hegar C.S.H.B. No. 1519
A BILL TO BE ENTITLED
AN ACT
relating to the payment of ad valorem taxes on property erroneously
omitted from a tax roll and to the waiver of penalties and interest
on an ad valorem tax that becomes delinquent due to the error of a
taxing unit or appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 31.04, Tax Code, is amended by adding
Subsection (a-1) and amending Subsection (e) to read as follows:
(a-1) If a tax bill is mailed that includes taxes for one or
more preceding tax years because the property was erroneously
omitted from the tax roll in those tax years, the delinquency date
provided by Section 31.02 is postponed to February 1 of the first
year that will provide a period of at least 180 days after the date
the tax bill is mailed in which to pay the taxes before they become
delinquent.
(e) If the delinquency date for a tax is postponed under
Subsection (a) or (a-1) [of this section], that postponed
delinquency date is the date on which penalties and interest begin
to be incurred on the tax as provided by Section 33.01 [of this
code].
SECTION 2. Section 33.011(a), Tax Code, is amended to read
as follows:
(a) The governing body of a taxing unit:
(1) shall waive penalties and may provide for the
waiver of 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 before delinquency and if
the tax is paid not later than the 21st day after [third anniversary
of] the date the taxpayer knows or should know of the delinquency;
and
(2) may waive penalties and provide for the waiver of
interest on a delinquent tax if the property for which the tax is
owed is acquired by a religious organization that qualifies the
property for exemption under Section 11.20 before the first
anniversary of the date the religious organization acquires the
property.
SECTION 3. The change in law made by this Act to Section
31.04, Tax Code, applies only to a tax bill mailed on or after the
effective date of this Act. A tax bill mailed before the effective
date of this Act is covered by Section 31.04, Tax Code, as it exists
when the tax bill is mailed, and the former law is continued in
effect for that purpose.
SECTION 4. This Act takes effect September 1, 2003.