| 1 | 1 | | By: Rodriguez (Senate Sponsor - Watson) H.B. No. 499 |
|---|
| 2 | 2 | | (In the Senate - Received from the House April 20, 2011; |
|---|
| 3 | 3 | | April 26, 2011, read first time and referred to Committee on |
|---|
| 4 | 4 | | Intergovernmental Relations; May 19, 2011, reported favorably by |
|---|
| 5 | 5 | | the following vote: Yeas 5, Nays 0; May 19, 2011, sent to printer.) |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | |
|---|
| 8 | 8 | | A BILL TO BE ENTITLED |
|---|
| 9 | 9 | | AN ACT |
|---|
| 10 | 10 | | relating to the additional penalty for collection costs for certain |
|---|
| 11 | 11 | | delinquent ad valorem taxes. |
|---|
| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 13 | 13 | | SECTION 1. Section 33.08(b), Tax Code, is amended to read as |
|---|
| 14 | 14 | | follows: |
|---|
| 15 | 15 | | (b) The governing body of the taxing unit or appraisal |
|---|
| 16 | 16 | | district, in the manner required by law for official action, may |
|---|
| 17 | 17 | | provide that taxes that become delinquent on or after June 1 under |
|---|
| 18 | 18 | | Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, [or] 31.04, or |
|---|
| 19 | 19 | | 42.42 incur an additional penalty to defray costs of collection. |
|---|
| 20 | 20 | | The amount of the penalty may not exceed the amount of the |
|---|
| 21 | 21 | | compensation specified in the applicable contract with an attorney |
|---|
| 22 | 22 | | under Section 6.30 to be paid in connection with the collection of |
|---|
| 23 | 23 | | the delinquent taxes. |
|---|
| 24 | 24 | | SECTION 2. The change in law made by this Act applies only |
|---|
| 25 | 25 | | to additional penalties on taxes that become delinquent on or after |
|---|
| 26 | 26 | | the effective date of this Act. Additional penalties on taxes that |
|---|
| 27 | 27 | | become delinquent before the effective date of this Act are |
|---|
| 28 | 28 | | governed by the law in effect when the taxes become delinquent, and |
|---|
| 29 | 29 | | the former law is continued in effect for that purpose. |
|---|
| 30 | 30 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 31 | 31 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 32 | 32 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 33 | 33 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 34 | 34 | | Act takes effect September 1, 2011. |
|---|
| 35 | 35 | | * * * * * |
|---|