By:  McClendon                                                    H.B. No. 3253



A BILL TO BE ENTITLED

AN ACT

relating to a penalty for failing to file a rendition of personal 
property used for the production of income.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 22.25, Tax Code, is amended to read as 
follows:          
	Sec. 22.25.  PLACE AND MANNER OF FILING; PENALTY.  (a)  A 
rendition statement or property report required or authorized by 
this chapter must be filed with the chief appraiser for the district 
in which the property listed in the statement or report is taxable.
	(b)  A person who fails to file a rendition statement as 
required by this chapter shall pay a penalty of 10 percent of the 
total tax due.
	SECTION 2.  This Act takes effect September 1, 2003.