|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to a requirement that tax collectors accept partial |
|
payments of ad valorem taxes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Sections 31.07(c) and (d), Tax Code, are amended |
|
to read as follows: |
|
(c) A collector shall accept [may adopt a policy of
|
|
accepting] partial payments of property taxes. A payment option |
|
provided by Section 31.03 [of this code] or a discount adopted under |
|
Section 31.05 [of this code] does not apply to any portion of a |
|
partial payment. If a collector accepts a partial payment on a tax |
|
bill that includes taxes for more than one taxing unit, the |
|
collector shall allocate the partial payment among all the taxing |
|
units included in the bill in proportion to the amount of tax |
|
included in the bill for each taxing unit, unless the collector |
|
under Subsection (b) has adopted a policy of accepting payments of a |
|
taxing unit's taxes separate from the taxes of other taxing units |
|
included in the same bill and the taxpayer directs that the partial |
|
payment be allocated in specific amounts to one or more specific |
|
taxing units. Acceptance of a partial payment does not affect the |
|
date that the tax becomes delinquent, but the penalties and |
|
interest provided by Section 33.01 [of this code] are incurred only |
|
by the portion of a tax that remains unpaid on the date the tax |
|
becomes delinquent. |
|
(d) Notwithstanding Subsection (c), if a taxpayer makes |
|
[collector shall accept] a partial payment of property taxes on a |
|
tax bill that includes taxes for more than one taxing unit and [if] |
|
one or more of the taxing units has adopted the discounts under |
|
Section 31.05 [of this code], the taxpayer may direct [directs] |
|
that the partial payment be allocated first to the payment of the |
|
taxes owed to one or more of the taxing units that have adopted the |
|
discounts, if [and] the amount of the payment is equal to or greater |
|
than the amount of the taxes owed to the taxing units designated by |
|
the taxpayer, and the discounts apply to the taxes paid to those |
|
taxing units. |
|
SECTION 2. This Act applies only to the payment of a tax |
|
bill mailed on or after the effective date of this Act. The payment |
|
of a tax bill mailed before the effective date of this Act is |
|
governed by the law in effect on the date the tax bill is mailed, and |
|
that law is continued in effect for that purpose. |
|
SECTION 3. This Act takes effect September 1, 2009. |