79R4437 JD-D

By:  Gattis                                                       H.B. No. 837



A BILL TO BE ENTITLED

AN ACT

relating to the authority of a taxing unit to elect not to collect 
ad valorem taxes on real property erroneously omitted from the 
appraisal roll or tax roll in a previous year.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 25.21, Tax Code, is amended by adding 
Subsection (c) to read as follows:
	(c)  If real property was erroneously omitted from the 
appraisal roll or tax roll for a taxing unit for any of the five 
preceding tax years, the governing body of the taxing unit may:
		(1)  elect not to collect all or part of the taxes 
imposed on the real property for that tax year or any penalties or 
interest due on those taxes; and
		(2)  authorize the collector for the taxing unit to 
enter a written agreement with the person liable for the taxes, 
penalties, and interest for payment in installments of all or part 
of the taxes, penalties, and interest that are due the taxing unit.
	SECTION 2.  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 on the 91st day after the last day of the 
legislative session.