| 1 | 1 | | By: Taylor S.B. No. 1224 |
|---|
| 2 | 2 | | (Bonnen of Galveston) |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the use by a property owner of a common or contract |
|---|
| 8 | 8 | | carrier to send a payment, report, application, statement, or other |
|---|
| 9 | 9 | | document or paper to a taxing unit or taxing official. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 1.08, Tax Code, is amended to read as |
|---|
| 12 | 12 | | follows: |
|---|
| 13 | 13 | | Sec. 1.08. TIMELINESS OF ACTION BY MAIL OR COMMON OR |
|---|
| 14 | 14 | | CONTRACT CARRIER. When a property owner is required by this title |
|---|
| 15 | 15 | | to make a payment or to file or deliver a report, application, |
|---|
| 16 | 16 | | statement, or other document or paper by a specified due date, the |
|---|
| 17 | 17 | | property owner's [his] action is timely if it is properly addressed |
|---|
| 18 | 18 | | with postage or handling charges prepaid and: |
|---|
| 19 | 19 | | (1) it is sent by regular first-class mail[, properly |
|---|
| 20 | 20 | | addressed with postage prepaid;] and |
|---|
| 21 | 21 | | [(2) it] bears a post office cancellation mark of a |
|---|
| 22 | 22 | | date earlier than or on the specified due date and within the |
|---|
| 23 | 23 | | specified period; |
|---|
| 24 | 24 | | (2) it is sent by common or contract carrier and bears |
|---|
| 25 | 25 | | a receipt mark indicating a date earlier than or on the specified |
|---|
| 26 | 26 | | due date and within the specified period; or |
|---|
| 27 | 27 | | (3) it is sent by regular first-class mail or common or |
|---|
| 28 | 28 | | contract carrier and the property owner furnishes satisfactory |
|---|
| 29 | 29 | | proof that it was deposited in the mail or with the common or |
|---|
| 30 | 30 | | contract carrier on or before the specified due date and within the |
|---|
| 31 | 31 | | specified period. |
|---|
| 32 | 32 | | SECTION 2. The changes in law made by this Act apply only to |
|---|
| 33 | 33 | | a payment, report, application, statement, or other document or |
|---|
| 34 | 34 | | paper sent by a property owner on or after the effective date of |
|---|
| 35 | 35 | | this Act. A payment, report, application, statement, or other |
|---|
| 36 | 36 | | document or paper sent by a property owner before the effective date |
|---|
| 37 | 37 | | of this Act is governed by the law in effect when the payment, |
|---|
| 38 | 38 | | report, application, statement, or other document or paper was |
|---|
| 39 | 39 | | sent, and that law is continued in effect for that purpose. |
|---|
| 40 | 40 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 44 | 44 | | Act takes effect September 1, 2013. |
|---|