78R3545 JD-D
By: Armbrister S.B. No. 323
A BILL TO BE ENTITLED
AN ACT
relating to the additional penalty for costs associated with the
collection of delinquent ad valorem taxes by an attorney.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.07, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) The penalty may not be imposed or collected if the
delinquent taxes, plus applicable penalties and interest imposed
under Section 33.01, are paid before the attorney furnishes legal
services in connection with collection of the delinquent taxes.
For purposes of this subsection, routine investigatory and clerical
work or the preparation of a computer-generated demand letter or
computer-generated petition initiating a suit to collect the
delinquent taxes does not constitute the furnishing of legal
services.
SECTION 2. Section 33.08, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The penalty may not be imposed or collected if the
delinquent taxes, plus applicable penalties and interest imposed
under Section 33.01, are paid before the attorney furnishes legal
services in connection with collection of the delinquent taxes.
For purposes of this subsection, routine investigatory and clerical
work or the preparation of a computer-generated demand letter or
computer-generated petition initiating a suit to collect the
delinquent taxes does not constitute the furnishing of legal
services.
SECTION 3. The changes in law made by this Act to Sections
33.07 and 33.08, Tax Code, apply to a penalty authorized by those
sections for the collection of delinquent ad valorem taxes,
regardless of the date on which the ad valorem taxes became
delinquent.
SECTION 4. 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.