| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to the payment of delinquent ad valorem taxes on property |
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| 6 | 8 | | subject to a tax sale. |
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| 7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 10 | | SECTION 1. Section 31.06, Tax Code, is amended by amending |
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| 9 | 11 | | Subsection (a) and adding Subsection (e) to read as follows: |
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| 10 | 12 | | (a) Except as provided by Section 31.061, taxes are payable |
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| 11 | 13 | | only as provided by this section. Except as provided by Subsection |
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| 12 | 14 | | (e), a [A] collector shall accept United States currency or a check |
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| 13 | 15 | | or money order in payment of taxes and shall accept payment by |
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| 14 | 16 | | credit card or electronic funds transfer. |
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| 15 | 17 | | (e) A collector may adopt a written policy that requires |
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| 16 | 18 | | payment of delinquent taxes, penalties, interest, and costs and |
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| 17 | 19 | | expenses recoverable under Section 33.48 only with United States |
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| 18 | 20 | | currency, a cashier's check, a certified check, or an electronic |
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| 19 | 21 | | funds transfer if the payment relates to: |
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| 20 | 22 | | (1) personal property seized under Subchapter B, |
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| 21 | 23 | | Chapter 33; |
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| 22 | 24 | | (2) property subject to an order of sale under |
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| 23 | 25 | | Subchapter C, Chapter 33; or |
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| 24 | 26 | | (3) real property seized under Subchapter E, Chapter |
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| 25 | 27 | | 33. |
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| 26 | 28 | | SECTION 2. This Act takes effect immediately if it receives |
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| 27 | 29 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 30 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 31 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 32 | | Act takes effect September 1, 2021. |
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| 31 | | - | ______________________________ ______________________________ |
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| 32 | | - | President of the Senate Speaker of the House |
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| 33 | | - | I hereby certify that S.B. No. 1764 passed the Senate on |
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| 34 | | - | April 20, 2021, by the following vote: Yeas 31, Nays 0. |
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| 35 | | - | ______________________________ |
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| 36 | | - | Secretary of the Senate |
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| 37 | | - | I hereby certify that S.B. No. 1764 passed the House on |
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| 38 | | - | May 25, 2021, by the following vote: Yeas 147, Nays 0, one |
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| 39 | | - | present not voting. |
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| 40 | | - | ______________________________ |
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| 41 | | - | Chief Clerk of the House |
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| 42 | | - | Approved: |
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| 43 | | - | ______________________________ |
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| 44 | | - | Date |
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| 45 | | - | ______________________________ |
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| 46 | | - | Governor |
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