By: Taylor  S.B. No. 1224
         (In the Senate - Filed March 6, 2013; March 13, 2013, read
  first time and referred to Committee on Finance; April 4, 2013,
  reported favorably by the following vote:  Yeas 14, Nays 0;
  April 4, 2013, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the use by a property owner of a common or contract
  carrier to send a payment, report, application, statement, or other
  document or paper to a taxing unit or taxing official.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1.08, Tax Code, is amended to read as
  follows:
         Sec. 1.08.  TIMELINESS OF ACTION BY MAIL OR COMMON OR
  CONTRACT CARRIER. When a property owner is required by this title
  to make a payment or to file or deliver a report, application,
  statement, or other document or paper by a specified due date, the
  property owner's [his] action is timely if it is properly addressed
  with postage or handling charges prepaid and:
               (1)  it is sent by regular first-class mail[, properly
  addressed with postage prepaid;] and
               [(2)  it] bears a post office cancellation mark of a
  date earlier than or on the specified due date and within the
  specified period;
               (2)  it is sent by common or contract carrier and bears
  a receipt mark indicating a date earlier than or on the specified
  due date and within the specified period; or
               (3)  it is sent by regular first-class mail or common or
  contract carrier and the property owner furnishes satisfactory
  proof that it was deposited in the mail or with the common or
  contract carrier on or before the specified due date and within the
  specified period.
         SECTION 2.  The changes in law made by this Act apply only to
  a payment, report, application, statement, or other document or
  paper sent by a property owner on or after the effective date of
  this Act.  A payment, report, application, statement, or other
  document or paper sent by a property owner before the effective date
  of this Act is governed by the law in effect when the payment,
  report, application, statement, or other document or paper was
  sent, and that law is continued in effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2013.
 
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