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.