79R6921 JD-F
By: Jackson H.B. No. 1398
A BILL TO BE ENTITLED
AN ACT
relating to the waiver of penalties and interest on a delinquent ad
valorem tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.011(a), Tax Code, is amended to read
as follows:
(a) The governing body of a taxing unit:
(1) shall waive penalties and [may provide for the
waiver of] interest on a delinquent tax if an act or omission of an
officer, employee, or agent of the taxing unit or the appraisal
district in which the taxing unit participates caused or resulted
in the taxpayer's failure to pay the tax before delinquency and if
the tax is paid not later than the 31st [21st] day after the date the
taxpayer knows or should know of the delinquency; and
(2) may waive penalties and provide for the waiver of
interest on a delinquent tax if the property for which the tax is
owed is acquired by a religious organization that qualifies the
property for exemption under Section 11.20 before the first
anniversary of the date the religious organization acquires the
property.
SECTION 2. This Act applies only to taxes imposed in a tax
year that begins on or after January 1, 2006.
SECTION 3. This Act takes effect January 1, 2006.