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AN ACT
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relating to the waiver of penalty and interest on a taxing unit's |
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delinquent payment of its allocation of the budget of an appraisal |
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district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.06, Tax Code, is amended by adding |
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Subsection (k) to read as follows: |
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(k) For good cause shown, the board of directors may waive |
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the penalty and interest on a delinquent payment under Subsection |
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(e). |
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SECTION 2. (a) Subsection (k), Section 6.06, Tax Code, as |
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added by this Act, applies to the waiver of penalty and interest on |
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a payment that becomes delinquent under Subsection (e), Section |
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6.06, Tax Code, before, on, or after the effective date of this Act. |
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(b) An appraisal district may refund a payment of penalty |
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and interest that was made by a taxing unit under Subsection (e), |
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Section 6.06, Tax Code, before the effective date of this Act if the |
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board of directors of the appraisal district waives the penalty and |
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interest as provided by Subsection (k), Section 6.06, Tax Code, as |
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added by this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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____________________________________________________________ |
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President of the Senate Speaker of the House |
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I hereby certify that S.B. No. 948 passed the Senate on |
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March 28, 2007, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 948 passed the House on |
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May 2, 2007, by the following vote: Yeas 147, Nays 0, two present |
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not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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______________________________ |
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Date |
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______________________________ |
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______________________________ |
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Governor |