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A BILL TO BE ENTITLED
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AN ACT
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relating to the waiver of penalties and interest on 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 33.011, Tax Code, is amended by amending |
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Subsection (d) and adding Subsections (i) and (j) to read as |
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follows: |
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(d) A request for a waiver of penalties and interest under |
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Subsection (a)(1) or (3), (b), [or] (h), or (j) must be made before |
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the 181st day after the delinquency date. A request for a waiver of |
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penalties and interest under Subsection (a)(2) must be made before |
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the first anniversary of the date the religious organization |
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acquires the property. A request for a waiver of penalties and |
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interest under Subsection (i) must be made before the 181st day |
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after the date the property owner making the request receives |
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notice of the delinquent tax that satisfies the requirements of |
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Section 33.04(b). To be valid, a waiver of penalties or interest |
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under this section must be requested in writing. If a written |
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request for a waiver is not timely made, the governing body of a |
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taxing unit may not waive any penalties or interest under this |
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section. |
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(i) The governing body of a taxing unit may waive penalties |
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and interest on a delinquent tax that relates to a date preceding |
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the date on which the property owner acquired the property if: |
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(1) the property owner or another person liable for |
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the tax pays the tax not later than the 181st day after the date the |
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property owner receives notice of the delinquent tax that satisfies |
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the requirements of Section 33.04(b); and |
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(2) the delinquency is the result of taxes imposed on: |
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(A) omitted property entered in the appraisal |
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records as provided by Section 25.21; |
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(B) erroneously exempted property or appraised |
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value added to the appraisal roll as provided by Section 11.43(i); |
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or |
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(C) property added to the appraisal roll under a |
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different account number or parcel when the property was owned by a |
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prior owner. |
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(j) The governing body of a taxing unit may waive penalties |
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and interest on a delinquent tax if the taxpayer submits evidence |
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sufficient to show that the taxpayer delivered payment for the tax |
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before the delinquency date to: |
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(1) the United States Postal Service for delivery by |
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mail, but an act or omission of the postal service resulted in the |
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taxpayer's payment being postmarked after the delinquency date; or |
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(2) a private delivery service for delivery, but an |
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act or omission of the private carrier resulted in the taxpayer's |
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payment being received by the taxing unit after the delinquency |
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date. |
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SECTION 2. Section 33.04, Tax Code, is amended to read as |
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follows: |
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Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each |
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year the collector for a taxing unit shall deliver a notice of |
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delinquency to each person whose name appears on the current |
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delinquent tax roll. However, the notice need not be delivered if: |
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(1) a bill for the tax was not mailed under Section |
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31.01(f); or |
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(2) the collector does not know and by exercising |
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reasonable diligence cannot determine the delinquent taxpayer's |
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name and address. |
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(b) If the delinquency is the result of taxes imposed on |
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property described by Section 33.011(i), the first page of the |
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notice must include, in 14-point boldfaced type or 14-point |
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uppercase letters, a statement that reads substantially as follows: |
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"THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY IS SUBJECT |
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TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT TAXES ARE NOT |
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PAID, THE LIEN MAY BE FORECLOSED ON." |
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SECTION 3. This Act takes effect September 1, 2013. |