| |
| |
| |
|
|
AN ACT
|
|
|
relating to the manner in which an individual who has elected to |
|
|
defer collection of a tax, abate a suit to collect a delinquent tax, |
|
|
or abate a sale to foreclose a tax lien on the individual's |
|
|
residence homestead is listed on the delinquent tax roll of a taxing |
|
|
unit. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 33.03, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 33.03. DELINQUENT TAX ROLL. (a) Each year the |
|
|
collector for each taxing unit shall prepare a current and a |
|
|
cumulative delinquent tax roll for the taxing unit. |
|
|
(b) The collector for a taxing unit shall indicate on each |
|
|
delinquent tax roll for the taxing unit that a delinquent tax |
|
|
included on the roll is deferred or abated under Section 33.06 or |
|
|
33.065, if applicable. |
|
|
SECTION 2. This Act takes effect January 1, 2024. |
|
|
|
|
|
|
| |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
|
|
I hereby certify that S.B. No. 539 passed the Senate on |
|
|
April 20, 2023, by the following vote: Yeas 31, Nays 0. |
|
|
|
| |
| |
______________________________ |
| |
Secretary of the Senate |
| |
|
|
I hereby certify that S.B. No. 539 passed the House on |
|
|
May 19, 2023, by the following vote: Yeas 133, Nays 10, two |
|
|
present not voting. |
|
|
|
| |
| |
______________________________ |
| |
Chief Clerk of the House |
| |
|
|
|
| |
|
|
Approved: |
|
|
|
|
|
______________________________ |
|
|
Date |
|
|
|
|
|
|
|
|
______________________________ |
|
|
Governor |