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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) must be made before the 181st |
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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. To be valid, a waiver of penalties or |
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interest under this section must be requested in writing. If a |
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written request for a waiver is not timely made, the governing body |
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of a taxing unit may not waive any penalties or interest under this |
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section. |
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(i) Subject to Subsection (j), the governing body of a |
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taxing unit may waive penalties and interest on a delinquent tax for |
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any tax year preceding the tax year in which the property owner |
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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; 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; or |
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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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(j) A waiver of penalties and interest under Subsection (i) |
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applies only to the tax lien on the property and does not relieve |
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the person who owned or acquired the property on January 1 of the |
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year for which the delinquent tax was imposed from any personal |
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obligation for the accrued penalties and interest on the tax. |
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SECTION 2. This Act takes effect September 1, 2013. |