By: Hochberg H.B. No. 1676
A BILL TO BE ENTITLED
AN ACT
relating to certain penalties on personal property tax
delinquencies.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.11, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) The governing body of a taxing unit or appraisal
district must take official action under Subsection (a) in a timely
manner such that all information included on a tax bill for the
current tax year under Section 31.01(c) is accurate and reflects
any changes taken under this section. If official action is not
taken in a timely manner, then all changes made by that official
action under this section do not become applicable until the
following tax year.
SECTION 2. 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, 2011.