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A BILL TO BE ENTITLED
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AN ACT
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relating to the manner in which an individual who has elected to |
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defer collection of a tax, abate a suit to collect delinquent tax, |
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or abate a sale to foreclose a tax lien on the individual's |
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residence homestead is listed on the delinquent tax roll of a taxing |
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unit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.03, Tax Code, is amended to read as |
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follows: |
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Sec. 33.03. DELINQUENT TAX ROLL. (a) Each year the |
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collector for each taxing unit shall prepare a current and a |
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cumulative delinquent tax roll for the taxing unit. |
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(b) The collector for a taxing unit shall indicate on each |
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delinquent tax roll for the taxing unit that a delinquent tax |
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included on the roll is deferred or abated under Section 33.06 or |
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33.065, if applicable. |
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SECTION 2. This Act takes effect January 1, 2022. |
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