| Old | New | Differences | |
|---|---|---|---|
| 1 | + | 87R11012 RDS-D | |
| 1 | 2 | By: Campbell S.B. No. 1886 | |
| 2 | - | (In the Senate - Filed March 12, 2021; March 26, 2021, read | |
| 3 | - | first time and referred to Committee on Local Government; | |
| 4 | - | May 20, 2021, reported favorably by the following vote: Yeas 6, | |
| 5 | - | Nays 0; May 20, 2021, sent to printer.) | |
| 6 | - | Click here to see the committee vote | |
| 7 | 3 | ||
| 8 | 4 | ||
| 9 | 5 | A BILL TO BE ENTITLED | |
| 10 | 6 | AN ACT | |
| 11 | 7 | relating to the manner in which an individual who has elected to | |
| 12 | 8 | defer collection of a tax, abate a suit to collect delinquent tax, | |
| 13 | 9 | or abate a sale to foreclose a tax lien on the individual's | |
| 14 | 10 | residence homestead is listed on the delinquent tax roll of a taxing | |
| 15 | 11 | unit. | |
| 16 | 12 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 17 | 13 | SECTION 1. Section 33.03, Tax Code, is amended to read as | |
| 18 | 14 | follows: | |
| 19 | 15 | Sec. 33.03. DELINQUENT TAX ROLL. (a) Each year the | |
| 20 | 16 | collector for each taxing unit shall prepare a current and a | |
| 21 | 17 | cumulative delinquent tax roll for the taxing unit. | |
| 22 | 18 | (b) The collector for a taxing unit shall indicate on each | |
| 23 | 19 | delinquent tax roll for the taxing unit that a delinquent tax | |
| 24 | 20 | included on the roll is deferred or abated under Section 33.06 or | |
| 25 | 21 | 33.065, if applicable. | |
| 26 | 22 | SECTION 2. This Act takes effect January 1, 2022. | |
| 27 | - | * * * * * |