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A BILL TO BE ENTITLED
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AN ACT
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relating to the waiver of penalty and interest on a late payment by |
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a taxing unit of the unit's share of an appraisal district budget. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.06, Tax Code, is amended by adding |
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Subsection (k) to read as follows: |
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(k) The board of directors may waive the penalty and |
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interest imposed on a taxing unit that tenders a delinquent payment |
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under Subsection (e) if the tender is accompanied by evidence |
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sufficient to show that the failure to timely make the payment was |
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caused by or related to: |
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(1) a natural disaster; |
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(2) an act of terrorism; |
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(3) a national emergency declared in accordance with |
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federal law; |
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(4) the inclusion of all or part of the taxing unit in |
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an area declared to be a natural disaster area by the governor; or |
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(5) an evacuation ordered or made in anticipation of a |
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natural disaster. |
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SECTION 2. Section 6.06(k), Tax Code, as added by this Act, |
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applies only to a payment under Section 6.06(e) of that code that |
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becomes delinquent on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2007. |