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