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AN ACT
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relating to the persons to whom an assessor for a taxing unit is |
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required to mail an ad valorem tax bill. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.01, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (i-1) to read as follows: |
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(a) Except as provided by Subsections [Subsection] (f) and |
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(i-1), the assessor for each taxing unit shall prepare and mail a |
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tax bill to each person in whose name the property is listed on the |
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tax roll and to the person's authorized agent. The assessor shall |
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mail tax bills by October 1 or as soon thereafter as practicable. |
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The assessor shall mail to the state agency or institution the tax |
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bill for any taxable property owned by the agency or institution. |
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The agency or institution shall pay the taxes from funds |
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appropriated for payment of the taxes or, if there are none, from |
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funds appropriated for the administration of the agency or |
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institution. The exterior of the tax bill must show the return |
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address of the taxing unit and must contain, in all capital letters, |
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the words "RETURN SERVICE REQUESTED," or another appropriate |
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statement directing the United States Postal Service to return the |
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tax bill if it is not deliverable as addressed. |
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(i-1) If an assessor mails a tax bill under Subsection (a) |
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to a mortgagee of a property, the assessor is not required to mail a |
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copy of the bill to any mortgagor under the mortgage or to the |
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mortgagor's authorized agent. |
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SECTION 2. The change in law made by this Act applies only |
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to a tax bill mailed on or after the effective date of this Act. A |
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tax bill mailed before the effective date of this Act is governed by |
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the law in effect immediately before that date, and that law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2007. |
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____________________________________________________________ |
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President of the SenateSpeaker of the House |
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I certify that H.B. No. 923 was passed by the House on March |
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15, 2007, by the following vote: Yeas 146, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 923 was passed by the Senate on May 7, |
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2007, by the following vote: Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |