S.B. No. 1385
 
 
 
 
AN ACT
  relating to the authority of the chief appraiser of an appraisal
  district or the collector for a taxing unit to waive penalties for
  failing to file certain documents.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 23, Tax Code, is amended by
  adding Section 23.129 to read as follows:
         Sec. 23.129.  WAIVER OF CERTAIN PENALTIES. (a)  Subject to
  Subsection (b):
               (1)  a chief appraiser may waive a penalty imposed by
  Section 23.121(k), 23.1241(j), or 23.127(k); and
               (2)  a collector may waive a penalty imposed by Section
  23.122(n), 23.1242(m), or 23.128(m).
         (b)  A chief appraiser or collector may waive a penalty under
  Subsection (a) only if:
               (1)  the taxpayer seeking the waiver files a written
  application for the waiver with the chief appraiser or collector,
  as applicable, not later than the 30th day after the date the
  declaration or statement, as applicable, was required to be filed;
               (2)  the taxpayer's failure to file or failure to timely
  file the declaration or statement was a result of:
                     (A)  a natural disaster that made it effectively
  impossible for the taxpayer to comply with the filing requirement;
  or
                     (B)  an event beyond the control of the taxpayer
  that destroyed the taxpayer's property or records; and
               (3)  the taxpayer is otherwise in compliance with this
  chapter.
         SECTION 2.  This Act takes effect September 1, 2011.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1385 passed the Senate on
  April 28, 2011, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1385 passed the House on
  May 13, 2011, by the following vote:  Yeas 144, Nays 0, one
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor