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By:  Noriega                                                      H.B. No. 3449



A BILL TO BE ENTITLED

AN ACT

relating to the collection of delinquent ad valorem taxes.                    
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 31.07(c), Tax Code, is amended to read as 
follows:       
	(c)  A collector [may] shall adopt a policy of accepting 
partial payments of property taxes.  A payment option provided by 
Section 31.03 of this code or a discount adopted under Section 31.05 
of this code does not apply to any portion of a partial payment.  If 
a collector accepts a partial payment on a tax bill that includes 
taxes for more than one taxing unit, the collector shall allocate 
the partial payment among all the taxing units included in the bill 
in proportion to the amount of tax included in the bill for each 
taxing unit, unless the collector under Subsection (b) has adopted 
a policy of accepting payments of a taxing unit's taxes separate 
from the taxes of other taxing units included in the same bill and 
the taxpayer directs that the partial payment be allocated in 
specific amounts to one or more specific taxing units.  Acceptance 
of a partial payment does not affect the date that the tax becomes 
delinquent, but the penalties and interest provided by Section 
33.01 of this code are incurred only by the portion of a tax that 
remains unpaid on the date the tax becomes delinquent.
	SECTION 2.  This Act takes effect September 1, 2003.