| |
| |
| |
|
|
AN ACT
|
|
|
relating to the procedure for rendering certain property for ad |
|
|
valorem taxation if the information contained in the most recently |
|
|
filed rendition statement continues to be accurate. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 22.01, Tax Code, is amended by adding |
|
|
Subsection (l) to read as follows: |
|
|
(l) If the information contained in the most recent |
|
|
rendition statement filed by a person in a prior tax year is |
|
|
accurate with respect to the current tax year, the person may comply |
|
|
with the requirements of Subsection (a) by filing a rendition |
|
|
statement on a form prescribed or approved by the comptroller under |
|
|
Section 22.24(c) on which the person has checked the appropriate |
|
|
box to affirm that the information continues to be complete and |
|
|
accurate. |
|
|
SECTION 2. Section 22.24(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) The comptroller may prescribe or approve different |
|
|
forms for different kinds of property but shall ensure that each |
|
|
form requires a property owner to furnish the information necessary |
|
|
to identify the property and to determine its ownership, |
|
|
taxability, and situs. Each form must include a box that the |
|
|
property owner may check to permit the property owner to affirm that |
|
|
the information contained in the most recent rendition statement |
|
|
filed by the property owner in a prior tax year is accurate with |
|
|
respect to the current tax year in accordance with Section |
|
|
22.01(l). A form may not require but may permit a property owner to |
|
|
furnish information not specifically required by this chapter to be |
|
|
reported. In addition, a form prescribed or approved under this |
|
|
subsection must contain the following statement in bold type: "If |
|
|
you make a false statement on this form, you could be found guilty |
|
|
of a Class A misdemeanor or a state jail felony under Section 37.10, |
|
|
Penal Code." |
|
|
SECTION 3. (a) As soon as practicable after the effective |
|
|
date of this Act, but not later than January 1, 2008, the |
|
|
comptroller shall prescribe or approve the forms required by |
|
|
Section 22.24(c), Tax Code, as amended by this Act. |
|
|
(b) This Act applies only to the rendition of property for |
|
|
ad valorem tax purposes for a tax year that begins on or after |
|
|
January 1, 2008. |
|
|
SECTION 4. (a) Except as provided by Subsection (b) of this |
|
|
section, this Act takes effect September 1, 2007. |
|
|
(b) Section 1 of this Act takes effect January 1, 2008. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 264 was passed by the House on April |
|
|
19, 2007, by the following vote: Yeas 142, Nays 0, 2 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 264 was passed by the Senate on May |
|
|
21, 2007, by the following vote: Yeas 31, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |