By: Rodriguez (Senate Sponsor - Watson) H.B. No. 499
(In the Senate - Received from the House April 20, 2011;
April 26, 2011, read first time and referred to Committee on
Intergovernmental Relations; May 19, 2011, reported favorably by
the following vote: Yeas 5, Nays 0; May 19, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the additional penalty for collection costs for certain
delinquent ad valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.08(b), Tax Code, is amended to read as
follows:
(b) The governing body of the taxing unit or appraisal
district, in the manner required by law for official action, may
provide that taxes that become delinquent on or after June 1 under
Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, [or] 31.04, or
42.42 incur an additional penalty to defray costs of collection.
The amount of the penalty may not exceed the amount of the
compensation specified in the applicable contract with an attorney
under Section 6.30 to be paid in connection with the collection of
the delinquent taxes.
SECTION 2. The change in law made by this Act applies only
to additional penalties on taxes that become delinquent on or after
the effective date of this Act. Additional penalties on taxes that
become delinquent before the effective date of this Act are
governed by the law in effect when the taxes become delinquent, and
the former law is continued in effect for that purpose.
SECTION 3. 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.
* * * * *