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A BILL TO BE ENTITLED
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AN ACT
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relating to certain penalties on personal property tax |
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delinquencies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.11, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) The governing body of a taxing unit or appraisal |
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district must take official action under Subsection (a) in a timely |
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manner such that all information included on a tax bill for the |
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current tax year under Section 31.01(c) is accurate and reflects |
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any changes taken under this section. If official action is not |
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taken in a timely manner, then all changes made by that official |
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action under this section do not become applicable until the |
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following tax year. |
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SECTION 2. 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. |