83R22172 CJC-F
By: Bohac, Zedler H.B. No. 1913
Substitute the following for H.B. No. 1913:
By: Hilderbran C.S.H.B. No. 1913
A BILL TO BE ENTITLED
AN ACT
relating to the waiver of penalties and interest on certain
delinquent ad valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.011, Tax Code, is amended by amending
Subsection (d) and adding Subsection (i) to read as follows:
(d) A request for a waiver of penalties and interest under
Subsection (a)(1) or (3), (b), or (h) must be made before the 181st
day after the delinquency date. A request for a waiver of penalties
and interest under Subsection (a)(2) must be made before the first
anniversary of the date the religious organization acquires the
property. A request for a waiver of penalties and interest under
Subsection (i) must be made before the 181st day after the date the
property owner making the request receives notice of the delinquent
tax that satisfies the requirements of Section 33.04(b). To be
valid, a waiver of penalties or interest under this section must be
requested in writing. If a written request for a waiver is not
timely made, the governing body of a taxing unit may not waive any
penalties or interest under this section.
(i) The governing body of a taxing unit may waive penalties
and interest on a delinquent tax that relates to a date preceding
the date on which the property owner acquired the property if:
(1) the property owner or another person liable for
the tax pays the tax not later than the 181st day after the date the
property owner receives notice of the delinquent tax that satisfies
the requirements of Section 33.04(b); and
(2) the delinquency is the result of taxes imposed on:
(A) omitted property entered in the appraisal
records as provided by Section 25.21;
(B) erroneously exempted property or appraised
value added to the appraisal roll as provided by Section 11.43(i);
or
(C) property added to the appraisal roll under a
different account number or parcel when the property was owned by a
prior owner.
SECTION 2. Section 33.04, Tax Code, is amended to read as
follows:
Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each
year the collector for a taxing unit shall deliver a notice of
delinquency to each person whose name appears on the current
delinquent tax roll. However, the notice need not be delivered if:
(1) a bill for the tax was not mailed under Section
31.01(f); or
(2) the collector does not know and by exercising
reasonable diligence cannot determine the delinquent taxpayer's
name and address.
(b) If the delinquency is the result of taxes imposed on
property described by Section 33.011(i), the first page of the
notice must include, in 14-point boldfaced type or 14-point
uppercase letters, a statement that reads substantially as follows:
"THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY IS SUBJECT
TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT TAXES ARE NOT
PAID, THE LIEN MAY BE FORECLOSED ON."
SECTION 3. This Act takes effect September 1, 2013.