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