H.B. No. 499
 
 
 
 
AN ACT
  relating to the additional penalty for collection costs for certain
  delinquent ad valorem taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 33.08(b), Tax Code, is amended to read as
  follows:
         (b)  The governing body of the taxing unit or appraisal
  district, in the manner required by law for official action, may
  provide that taxes that become delinquent on or after June 1 under
  Section 26.07(f), 26.15(e), 31.03, 31.031, 31.032, [or] 31.04, or
  42.42 incur an additional penalty to defray costs of collection.
  The amount of the penalty may not exceed the amount of the
  compensation specified in the applicable contract with an attorney
  under Section 6.30 to be paid in connection with the collection of
  the delinquent taxes.
         SECTION 2.  The change in law made by this Act applies only
  to additional penalties on taxes that become delinquent on or after
  the effective date of this Act. Additional penalties on taxes that
  become delinquent before the effective date of this Act are
  governed by the law in effect when the taxes become delinquent, and
  the former law is continued in effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 499 was passed by the House on April
  19, 2011, by the following vote:  Yeas 145, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 499 was passed by the Senate on May
  21, 2011, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor