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By: Gattis Senate Sponsor-Ogden |
H.B. No. 2909 |
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(In the Senate - Received from the House May 14, 2007; |
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May 15, 2007, read first time and referred to Committee on |
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Intergovernmental Relations; May 19, 2007, reported adversely, |
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with favorable Committee Substitute by the following vote: Yeas 3, |
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Nays 0; May 19, 2007, sent to printer.) |
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COMMITTEE SUBSTITUTE FOR H.B. No. 2909 |
By: Nichols |
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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 in |
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connection with taxes on real property erroneously omitted from the |
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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 |
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adding Subsection (c) to read as follows: |
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(c) If real property, other than land used as for-profit |
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multifamily housing, was erroneously omitted from the appraisal |
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roll or tax roll for a taxing unit for any of the five preceding tax |
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years: |
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(1) the governing body of the taxing unit, in the |
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manner required by law for official action by the body, may postpone |
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the delinquency date, as provided by Section 31.04(a-1), by as many |
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as 36 months; and |
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(2) that postponed delinquency date is the date on |
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which penalties and interest begin to be incurred on the tax as |
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provided by Section 33.01. |
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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. |
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* * * * * |