Amend CSHB 2233 adding the following SECTIONS, appropriately
numbered, and renumbering the subsequent SECTIONS accordingly:
SECTION ___. 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 ___. (a) The change in law made in SECTION ___.,
amending Section 31.05(a), Tax Code, 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 Act, the change in law made
to Section 31.05(a), Tax Code, 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.