Texas 2013 - 83rd Regular

Texas House Bill HB1913 Compare Versions

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1	1	By: Bohac, Zedler (Senate Sponsor - Williams) H.B. No. 1913
2	2	(In the Senate - Received from the House May 6, 2013;
3	3	May 7, 2013, read first time and referred to Committee on Finance;
4	4	May 15, 2013, reported favorably by the following vote: Yeas 14,
5	5	Nays 0; May 15, 2013, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to the waiver of penalties and interest on 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 33.011, Tax Code, is amended by amending
14	14	Subsection (d) and adding Subsections (i) and (j) to read as
15	15	follows:
16	16	(d) A request for a waiver of penalties and interest under
17	17	Subsection (a)(1) or (3), (b), [or] (h), or (j) must be made before
18	18	the 181st day after the delinquency date. A request for a waiver of
19	19	penalties and interest under Subsection (a)(2) must be made before
20	20	the first anniversary of the date the religious organization
21	21	acquires the property. A request for a waiver of penalties and
22	22	interest under Subsection (i) must be made before the 181st day
23	23	after the date the property owner making the request receives
24	24	notice of the delinquent tax that satisfies the requirements of
25	25	Section 33.04(b). To be valid, a waiver of penalties or interest
26	26	under this section must be requested in writing. If a written
27	27	request for a waiver is not timely made, the governing body of a
28	28	taxing unit may not waive any penalties or interest under this
29	29	section.
30	30	(i) The governing body of a taxing unit may waive penalties
31	31	and interest on a delinquent tax that relates to a date preceding
32	32	the date on which the property owner acquired the property if:
33	33	(1) the property owner or another person liable for
34	34	the tax pays the tax not later than the 181st day after the date the
35	35	property owner receives notice of the delinquent tax that satisfies
36	36	the requirements of Section 33.04(b); and
37	37	(2) the delinquency is the result of taxes imposed on:
38	38	(A) omitted property entered in the appraisal
39	39	records as provided by Section 25.21;
40	40	(B) erroneously exempted property or appraised
41	41	value added to the appraisal roll as provided by Section 11.43(i);
42	42	or
43	43	(C) property added to the appraisal roll under a
44	44	different account number or parcel when the property was owned by a
45	45	prior owner.
46	46	(j) The governing body of a taxing unit may waive penalties
47	47	and interest on a delinquent tax if the taxpayer submits evidence
48	48	sufficient to show that the taxpayer delivered payment for the tax
49	49	before the delinquency date to:
50	50	(1) the United States Postal Service for delivery by
51	51	mail, but an act or omission of the postal service resulted in the
52	52	taxpayer's payment being postmarked after the delinquency date; or
53	53	(2) a private delivery service for delivery, but an
54	54	act or omission of the private carrier resulted in the taxpayer's
55	55	payment being received by the taxing unit after the delinquency
56	56	date.
57	57	SECTION 2. Section 33.04, Tax Code, is amended to read as
58	58	follows:
59	59	Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each
60	60	year the collector for a taxing unit shall deliver a notice of
61	61	delinquency to each person whose name appears on the current
62	62	delinquent tax roll. However, the notice need not be delivered if:
63	63	(1) a bill for the tax was not mailed under Section
64	64	31.01(f); or
65	65	(2) the collector does not know and by exercising
66	66	reasonable diligence cannot determine the delinquent taxpayer's
67	67	name and address.
68	68	(b) If the delinquency is the result of taxes imposed on
69	69	property described by Section 33.011(i), the first page of the
70	70	notice must include, in 14-point boldfaced type or 14-point
71	71	uppercase letters, a statement that reads substantially as follows:
72	72	"THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY IS SUBJECT
73	73	TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT TAXES ARE NOT
74	74	PAID, THE LIEN MAY BE FORECLOSED ON."
75	75	SECTION 3. This Act takes effect September 1, 2013.
76	76	* * * * *