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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the chief appraiser of an appraisal |
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district or the collector for a taxing unit to waive penalties for |
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failing to file certain documents. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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adding Section 23.129 to read as follows: |
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Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (a) Subject to |
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Subsection (b): |
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(1) a chief appraiser may waive a penalty imposed by |
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Section 23.121(k), 23.1241(j), or 23.127(k); and |
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(2) a collector may waive a penalty imposed by Section |
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23.122(n), 23.1242(m), or 23.128(m). |
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(b) A chief appraiser or collector may waive a penalty under |
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Subsection (a) only if: |
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(1) the taxpayer seeking the waiver files a written |
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application for the waiver with the chief appraiser or collector, |
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as applicable, not later than the 30th day after the date the |
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declaration or statement, as applicable, was required to be filed; |
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(2) the taxpayer's failure to file or failure to timely |
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file the declaration or statement was a result of: |
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(A) a natural disaster that made it effectively |
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impossible for the taxpayer to comply with the filing requirement; |
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or |
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(B) an event beyond the control of the taxpayer |
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that destroyed the taxpayer's property or records; and |
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(3) the taxpayer is otherwise in compliance with this |
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chapter. |
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SECTION 2. This Act takes effect September 1, 2011. |