| 1 | 1 | | By: Bucy H.B. No. 38 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the postponement of the delinquency date for a payment |
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| 7 | 7 | | of ad valorem taxes imposed by a taxing unit if the office of the |
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| 8 | 8 | | collector for the taxing unit is closed on the delinquency date. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 1.06, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 1.06. EFFECT OF WEEKEND, [OR] HOLIDAY, OR OFFICE |
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| 13 | 13 | | CLOSURE. An act is timely if: |
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| 14 | 14 | | (1) [If] the last day for the performance of the [an] |
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| 15 | 15 | | act is: |
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| 16 | 16 | | (A) a Saturday, Sunday, or legal state or |
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| 17 | 17 | | national holiday; or |
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| 18 | 18 | | (B) in the case of a payment of taxes imposed by a |
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| 19 | 19 | | taxing unit, a day on which the office of the collector for the |
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| 20 | 20 | | taxing unit is closed; and |
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| 21 | 21 | | (2) [,] the act is [timely if] performed on the next |
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| 22 | 22 | | regular business day. |
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| 23 | 23 | | SECTION 2. This Act takes effect January 1, 2024. |
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