Texas 2019 - 86th Regular

Texas Senate Bill SB1520 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R4612 JES-F
2	2	By: Campbell S.B. No. 1520
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the calculation of penalties and interest resulting
8	8	from the final determination of an ad valorem tax appeal that
9	9	changes a property owner's tax liability.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Sections 42.42(c) and (d), Tax Code, are amended
12	12	to read as follows:
13	13	(c) If the final determination of an appeal occurs after the
14	14	property owner has paid a portion of the tax finally determined to
15	15	be due as required by Section 42.08, the assessor for each affected
16	16	taxing unit shall prepare and mail a supplemental tax bill in the
17	17	form and manner prescribed by Subsection (b). The additional tax is
18	18	due and becomes delinquent as provided by Subsection (b). If the
19	19	additional tax is not paid by the delinquency date for the
20	20	additional tax, [but] the property owner is liable for penalties
21	21	and interest on the tax included in the supplemental bill
22	22	calculated as provided by Section 33.01 as if the tax included in
23	23	the supplemental bill became delinquent on the original delinquency
24	24	date prescribed by Chapter 31.
25	25	(d) If the property owner did not pay any portion of the
26	26	taxes imposed on the property because the court found that payment
27	27	would constitute an unreasonable restraint on the owner's right of
28	28	access to the courts as provided by Section 42.08(d), after the
29	29	final determination of the appeal the assessor for each affected
30	30	taxing unit shall prepare and mail a supplemental tax bill in the
31	31	form and manner prescribed by Subsection (b). The additional tax is
32	32	due and becomes delinquent as provided by Subsection (b). If the
33	33	additional tax is not paid by the delinquency date for the
34	34	additional tax, [but] the property owner is liable for interest on
35	35	the tax included in the supplemental bill calculated as provided by
36	36	Section 33.01 as if the tax included in the supplemental bill became
37	37	delinquent on the delinquency date prescribed by Chapter 31.
38	38	SECTION 2. The changes in law made by this Act apply only to
39	39	an appeal under Chapter 42, Tax Code, that is filed on or after the
40	40	effective date of this Act.
41	41	SECTION 3. This Act takes effect September 1, 2019.