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By: Rodriguez (Senate Sponsor - Watson) |
H.B. No. 499 |
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(In the Senate - Received from the House April 20, 2011; |
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April 26, 2011, read first time and referred to Committee on |
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Intergovernmental Relations; May 19, 2011, reported favorably by |
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the following vote: Yeas 5, Nays 0; May 19, 2011, sent to printer.) |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the additional penalty for collection costs for certain |
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delinquent ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.08(b), Tax Code, is amended to read as |
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follows: |
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(b) The governing body of the taxing unit or appraisal |
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district, in the manner required by law for official action, may |
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provide that taxes that become delinquent on or after June 1 under |
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Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, [or] 31.04, or |
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42.42 incur an additional penalty to defray costs of collection. |
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The amount of the penalty may not exceed the amount of the |
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compensation specified in the applicable contract with an attorney |
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under Section 6.30 to be paid in connection with the collection of |
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the delinquent taxes. |
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SECTION 2. The change in law made by this Act applies only |
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to additional penalties on taxes that become delinquent on or after |
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the effective date of this Act. Additional penalties on taxes that |
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become delinquent before the effective date of this Act are |
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governed by the law in effect when the taxes become delinquent, and |
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the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |
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* * * * * |