H.B. No. 2148
AN ACT
relating to the prohibition of a restriction or condition placed on
a check tendered in payment of delinquent ad valorem taxes,
penalties, and interest.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 33, Tax Code, is amended by
adding Section 33.10 to read as follows:
Sec. 33.10. RESTRICTED OR CONDITIONAL PAYMENTS OF
DELINQUENT TAXES, PENALTIES, AND INTEREST PROHIBITED. Unless the
restriction or condition is authorized by this title, a restriction
or condition placed on a check in payment of delinquent taxes by the
maker that purports to limit the amount of delinquent taxes owed to
an amount less than that stated in the applicable delinquent tax
roll, or a restriction or condition placed on a check in payment of
penalties and interest on delinquent taxes by the maker that
purports to limit the amount of the penalties and interest to an
amount less than the amount of penalties and interest accrued on the
delinquent taxes, is void.
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 September 1, 2003.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2148 was passed by the House on May
10, 2003, by the following vote: Yeas 143, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2148 was passed by the Senate on May
28, 2003, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor