| 1 | 1 | | By: Lucio S.B. No. 1385 |
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| 2 | 2 | | (Oliveira) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of the chief appraiser of an appraisal |
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| 8 | 8 | | district or the collector for a taxing unit to waive penalties for |
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| 9 | 9 | | failing to file certain documents. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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| 12 | 12 | | adding Section 23.129 to read as follows: |
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| 13 | 13 | | Sec. 23.129. WAIVER OF CERTAIN PENALTIES. (a) Subject to |
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| 14 | 14 | | Subsection (b): |
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| 15 | 15 | | (1) a chief appraiser may waive a penalty imposed by |
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| 16 | 16 | | Section 23.121(k), 23.1241(j), or 23.127(k); and |
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| 17 | 17 | | (2) a collector may waive a penalty imposed by Section |
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| 18 | 18 | | 23.122(n), 23.1242(m), or 23.128(m). |
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| 19 | 19 | | (b) A chief appraiser or collector may waive a penalty under |
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| 20 | 20 | | Subsection (a) only if: |
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| 21 | 21 | | (1) the taxpayer seeking the waiver files a written |
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| 22 | 22 | | application for the waiver with the chief appraiser or collector, |
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| 23 | 23 | | as applicable, not later than the 30th day after the date the |
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| 24 | 24 | | declaration or statement, as applicable, was required to be filed; |
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| 25 | 25 | | (2) the taxpayer's failure to file or failure to timely |
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| 26 | 26 | | file the declaration or statement was a result of: |
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| 27 | 27 | | (A) a natural disaster that made it effectively |
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| 28 | 28 | | impossible for the taxpayer to comply with the filing requirement; |
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| 29 | 29 | | or |
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| 30 | 30 | | (B) an event beyond the control of the taxpayer |
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| 31 | 31 | | that destroyed the taxpayer's property or records; and |
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| 32 | 32 | | (3) the taxpayer is otherwise in compliance with this |
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| 33 | 33 | | chapter. |
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| 34 | 34 | | SECTION 2. This Act takes effect September 1, 2011. |
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