This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.



	
Amend CSHB 2 in Article 3 of the bill by inserting the 
following new sections, appropriately numbered, and renumbering 
the subsequent sections of Article 3 accordingly:
	SECTION 3.__.  Section 31.05(a), Tax Code, is amended to 
read as follows:    
	(a)  The governing body of a taxing unit [that collects its 
own taxes] may adopt the discounts provided by Subsection (b) or 
Subsection (c) [of this section], or both, in the manner required by 
law for official action by the body.  The discounts, if adopted, 
apply only to that taxing unit's taxes [for a taxing unit for which 
the adopting taxing unit collects taxes if the governing body of the 
other unit, in the manner required by law for official action by the 
body, adopts the discounts or approves of their application to its 
taxes by the collecting unit].  If a taxing unit adopts both 
discounts under Subsections (b) and (c) [of this section], the 
discounts adopted under Subsection (b) apply unless the [unit mails 
its] tax bills for the unit are mailed after September 30, in which 
case only the discounts under Subsection (c) apply.  A taxing unit 
that collects taxes for another taxing unit that adopts the 
discounts may prepare and mail separate tax bills on behalf of the 
adopting taxing unit and may charge an additional fee for preparing 
and mailing the separate tax bills and for collecting the taxes 
imposed by the adopting taxing unit.  If under an intergovernmental 
contract a county assessor-collector collects taxes for a taxing 
unit that adopts the discounts, the county assessor-collector may 
terminate the contract if the county has adopted a discount policy 
that is different from the discount policy adopted by the adopting 
taxing unit.
	SECTION 3.__.  (a)  Section 31.05, Tax Code, as amended by 
this article, applies to the adoption of a discount by a taxing unit 
beginning with the 2005 tax year, except as provided by Subsection 
(b) of this section.
	(b)  If a taxing unit's tax bills for the 2005 tax year are 
mailed before the effective date of this article, Section 31.05, 
Tax Code, as amended by this article, applies to the adoption of a 
discount by the taxing unit beginning with the 2006 tax year, and 
the law in effect when the tax bills were mailed applies to the 2005 
tax year with respect to that taxing unit.