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.