Relating to the disbursement of county funds to a person owing delinquent property taxes.
Impact
The implementation of SB382 is significant for local government operations, particularly in tax collection and fund management practices. By clearly defining debt in the context of delinquent property taxes, counties are expected to have more effective tools at their disposal to manage overdue accounts and facilitate the payment of these debts. The bill’s provisions apply only to debts for which a notice of indebtedness is filed after the effective date of the Act, ensuring that past debts are not retroactively affected by these changes.
Summary
Senate Bill 382 addresses the disbursement of county funds to individuals who owe delinquent property taxes. By amending the Local Government Code, the bill expands the definition of 'debt' to include not only overdue taxes but also fines, fees, and any claims arising from written agreements with the county. This broadening of terms ensures that delinquent property taxes are treated uniformly in the context of county funds disbursement.
Contention
While the bill may streamline processes related to tax indebtedness, there exists potential contention regarding how these modifications could affect individuals owing taxes. Concerns may arise about the implications for residents, especially those struggling financially, as the updated definitions may tighten the county's ability to disburse funds. Additionally, local advocacy groups may challenge the bill if it creates barriers for residents seeking relief from property tax burdens.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to the elimination of certain property taxes for school district maintenance and operations and the provision of public education funding by increasing the rates of certain state taxes.
Relating to the authority of the comptroller of public accounts to issue certain payments to persons who are indebted or delinquent in taxes owed to the state and to state agency reporting requirements regarding such persons.
Relating to the creation of the Montgomery County Management District No. 2; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.