79R3920 MFC-D
By: Averitt S.B. No. 616
A BILL TO BE ENTITLED
AN ACT
relating to the period for which the deadline for filing a rendition
statement or property report for ad valorem tax purposes may be
extended.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 22.23(b), Tax Code, is amended to read as
follows:
(b) On written request by the property owner, the chief
appraiser shall extend a deadline for filing a rendition statement
or property report to April 30 [May 15]. The chief appraiser may
further extend the deadline an additional 15 days upon good cause
shown in writing by the property owner.
SECTION 2. This Act applies only to the rendition of
property for ad valorem tax purposes for a tax year that begins on
or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2006.