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A BILL TO BE ENTITLED
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AN ACT
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relating to the deferred collection of taxes on residence homestead |
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of elderly or disabled person. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.06, Tax Code, is amended to read as |
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follows: |
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(g) Notwithstanding any other provision of this |
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section, a taxing unit must return the payment to the mortgage |
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company or third party if a taxing unit receives payment of deferred |
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taxes from an individual's mortgage company or other third party |
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after an affidavit has been filed that entitles the individual to |
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defer the collection of taxes under this section. |