By: Gattis Senate Sponsor-Ogden H.B. No. 2909

(In the Senate - Received from the House May 14, 2007; May 15, 2007, read first time and referred to Committee on Intergovernmental Relations; May 19, 2007, reported adversely, with favorable Committee Substitute by the following vote: Yeas 3, Nays 0; May 19, 2007, sent to printer.)

COMMITTEE SUBSTITUTE FOR H.B. No. 2909 By: Nichols

A BILL TO BE ENTITLED

AN ACT

relating to the authority of the governing body of a taxing unit in connection with taxes on real property erroneously omitted from the appraisal roll or tax roll in a previous year.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 25.21, Tax Code, is amended by adding Subsection (c) to read as follows:

(c) If real property, other than land used as for-profit multifamily housing, was erroneously omitted from the appraisal roll or tax roll for a taxing unit for any of the five preceding tax years:

(1) the governing body of the taxing unit, in the manner required by law for official action by the body, may postpone the delinquency date, as provided by Section 31.04(a-1), by as many as 36 months; and

(2) that postponed delinquency date is the date on which penalties and interest begin to be incurred on the tax as provided by Section 33.01.

SECTION 2. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect on the 91st day after the last day of the legislative session.

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