| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the inclusion on the exterior of an ad valorem tax bill |
|
|
of a statement directing the United States Postal Service to return |
|
|
the bill if it is not deliverable as addressed. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subsection (a), Section 31.01, Tax Code, is |
|
|
amended to read as follows: |
|
|
(a) Except as provided by Subsections (f) and (i-1), the |
|
|
assessor for each taxing unit shall prepare and mail a tax bill to |
|
|
each person in whose name the property is listed on the tax roll and |
|
|
to the person's authorized agent. The assessor shall mail tax bills |
|
|
by October 1 or as soon thereafter as practicable. The assessor |
|
|
shall mail to the state agency or institution the tax bill for any |
|
|
taxable property owned by the agency or institution. The agency or |
|
|
institution shall pay the taxes from funds appropriated for payment |
|
|
of the taxes or, if there are none, from funds appropriated for the |
|
|
administration of the agency or institution. The exterior of the |
|
|
tax bill must show the return address of the taxing unit. If the |
|
|
assessor wants the United States Postal Service to return the tax |
|
|
bill if it is not deliverable as addressed, the exterior of the tax |
|
|
bill may [and must] contain, in all capital letters, the words |
|
|
"RETURN SERVICE REQUESTED," or another appropriate statement |
|
|
directing the United States Postal Service to return the tax bill if |
|
|
it is not deliverable as addressed. |
|
|
SECTION 2. This Act takes effect September 1, 2009. |