|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the waiver of penalties and interest on certain |
|
delinquent ad valorem taxes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 33.011, Tax Code, is amended by amending |
|
Subsection (d) and adding Subsections (i) and (j) to read as |
|
follows: |
|
(d) A request for a waiver of penalties and interest under |
|
Subsection (a)(1) or (3), (b), or (h) must be made before the 181st |
|
day after the delinquency date. A request for a waiver of |
|
penalties and interest under Subsection (a)(2) must be made before |
|
the first anniversary of the date the religious organization |
|
acquires the property. A request for a waiver of penalties and |
|
interest under Subsection (i) must be made before the 181st day |
|
after the date the property owner making the request receives |
|
notice of the delinquent tax. To be valid, a waiver of penalties or |
|
interest under this section must be requested in writing. If a |
|
written request for a waiver is not timely made, the governing body |
|
of a taxing unit may not waive any penalties or interest under this |
|
section. |
|
(i) Subject to Subsection (j), the governing body of a |
|
taxing unit may waive penalties and interest on a delinquent tax for |
|
any tax year preceding the tax year in which the property owner |
|
acquired the property if: |
|
(1) the property owner or another person liable for |
|
the tax pays the tax not later than the 181st day after the date the |
|
property owner receives notice of the delinquent tax; and |
|
(2) the delinquency is the result of taxes imposed on: |
|
(A) omitted property entered in the appraisal |
|
records as provided by Section 25.21; or |
|
(B) erroneously exempted property or appraised |
|
value added to the appraisal roll as provided by Section 11.43(i). |
|
(j) A waiver of penalties and interest under Subsection (i) |
|
applies only to the tax lien on the property and does not relieve |
|
the person who owned or acquired the property on January 1 of the |
|
year for which the delinquent tax was imposed from any personal |
|
obligation for the accrued penalties and interest on the tax. |
|
SECTION 2. This Act takes effect September 1, 2013. |