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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the governing body of a taxing unit to |
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elect not to impose or collect taxes on real property erroneously |
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omitted from the appraisal roll or tax roll in a previous year. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.21, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) If real property was erroneously omitted from the |
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appraisal roll or tax roll for a taxing unit for any of the five |
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preceding tax years, the governing body of the taxing unit, in the |
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manner required by law for official action by the body, may: |
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(1) provide that taxes of the taxing unit not be |
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imposed on the real property for that tax year; or |
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(2) elect not to collect taxes imposed on the real |
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property for that tax year or any penalties or interest due on those |
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taxes. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect on the 91st day after the last day of the |
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legislative session. |