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A BILL TO BE ENTITLED
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AN ACT
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relating to the use by a property owner of a common or contract |
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carrier to send a payment, report, application, statement, or other |
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document or paper to a taxing unit or taxing official. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.08, Tax Code, is amended to read as |
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follows: |
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Sec. 1.08. TIMELINESS OF ACTION BY MAIL OR COMMON OR |
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CONTRACT CARRIER. When a property owner is required by this title |
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to make a payment or to file or deliver a report, application, |
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statement, or other document or paper by a specified due date, the |
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property owner's [his] action is timely if it is properly addressed |
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with postage or handling charges prepaid and: |
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(1) it is sent by regular first-class mail[, properly
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addressed with postage prepaid;] and |
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[(2) it] bears a post office cancellation mark of a |
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date earlier than or on the specified due date and within the |
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specified period; |
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(2) it is sent by common or contract carrier and bears |
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a receipt mark indicating a date earlier than or on the specified |
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due date and within the specified period; or |
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(3) it is sent by regular first-class mail or common or |
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contract carrier and the property owner furnishes satisfactory |
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proof that it was deposited in the mail or with the common or |
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contract carrier on or before the specified due date and within the |
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specified period. |
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SECTION 2. The changes in law made by this Act apply only to |
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a payment, report, application, statement, or other document or |
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paper sent by a property owner on or after the effective date of |
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this Act. A payment, report, application, statement, or other |
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document or paper sent by a property owner before the effective date |
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of this Act is governed by the law in effect when the payment, |
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report, application, statement, or other document or paper was |
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sent, and that 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, 2013. |