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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure for rendering certain property for ad |
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valorem taxation if the information contained in the most recently |
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filed rendition statement continues to be accurate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 22.01, Tax Code, is amended by adding |
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Subsection (l) to read as follows: |
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(l) If the information contained in the most recent |
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rendition statement filed by a person in a prior tax year is |
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accurate with respect to the current tax year, the person may comply |
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with the requirements of Subsection (a) by filing a rendition |
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statement on a form prescribed or approved by the comptroller under |
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Section 22.24(c) on which the person has checked the appropriate |
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box to affirm that the information continues to be complete and |
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accurate. |
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SECTION 2. Section 22.24(c), Tax Code, is amended to read as |
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follows: |
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(c) The comptroller may prescribe or approve different |
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forms for different kinds of property but shall ensure that each |
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form requires a property owner to furnish the information necessary |
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to identify the property and to determine its ownership, |
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taxability, and situs. Each form must include a box that the |
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property owner may check to permit the property owner to affirm that |
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the information contained in the most recent rendition statement |
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filed by the property owner in a prior tax year is accurate with |
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respect to the current tax year in accordance with Section |
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22.01(l). A form may not require but may permit a property owner to |
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furnish information not specifically required by this chapter to be |
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reported. In addition, a form prescribed or approved under this |
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subsection must contain the following statement in bold type: "If |
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you make a false statement on this form, you could be found guilty |
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of a Class A misdemeanor or a state jail felony under Section 37.10, |
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Penal Code." |
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SECTION 3. (a) As soon as practicable after the effective |
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date of this Act, but not later than January 1, 2008, the |
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comptroller shall prescribe or approve the forms required by |
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Section 22.24(c), Tax Code, as amended by this Act. |
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(b) This Act applies only to the rendition of property for |
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ad valorem tax purposes for a tax year that begins on or after |
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January 1, 2008. |
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SECTION 4. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect September 1, 2007. |
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(b) Section 1 of this Act takes effect January 1, 2008. |