| H.B. No. 1913 | ||
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| relating to the waiver of penalties and interest on certain | ||
| delinquent ad valorem taxes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 33.011, Tax Code, is amended by amending | ||
| Subsection (d) and adding Subsections (i) and (j) to read as | ||
| follows: | ||
| (d) A request for a waiver of penalties and interest under | ||
| Subsection (a)(1) or (3), (b), [ |
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| the 181st day after the delinquency date. A request for a waiver of | ||
| penalties and interest under Subsection (a)(2) must be made before | ||
| the first anniversary of the date the religious organization | ||
| acquires the property. A request for a waiver of penalties and | ||
| interest under Subsection (i) must be made before the 181st day | ||
| after the date the property owner making the request receives | ||
| notice of the delinquent tax that satisfies the requirements of | ||
| Section 33.04(b). To be valid, a waiver of penalties or interest | ||
| under this section must be requested in writing. If a written | ||
| request for a waiver is not timely made, the governing body of a | ||
| taxing unit may not waive any penalties or interest under this | ||
| section. | ||
| (i) The governing body of a taxing unit may waive penalties | ||
| and interest on a delinquent tax that relates to a date preceding | ||
| the date on which the property owner acquired the property if: | ||
| (1) the property owner or another person liable for | ||
| the tax pays the tax not later than the 181st day after the date the | ||
| property owner receives notice of the delinquent tax that satisfies | ||
| the requirements of Section 33.04(b); and | ||
| (2) the delinquency is the result of taxes imposed on: | ||
| (A) omitted property entered in the appraisal | ||
| records as provided by Section 25.21; | ||
| (B) erroneously exempted property or appraised | ||
| value added to the appraisal roll as provided by Section 11.43(i); | ||
| or | ||
| (C) property added to the appraisal roll under a | ||
| different account number or parcel when the property was owned by a | ||
| prior owner. | ||
| (j) The governing body of a taxing unit may waive penalties | ||
| and interest on a delinquent tax if the taxpayer submits evidence | ||
| sufficient to show that the taxpayer delivered payment for the tax | ||
| before the delinquency date to: | ||
| (1) the United States Postal Service for delivery by | ||
| mail, but an act or omission of the postal service resulted in the | ||
| taxpayer's payment being postmarked after the delinquency date; or | ||
| (2) a private delivery service for delivery, but an | ||
| act or omission of the private carrier resulted in the taxpayer's | ||
| payment being received by the taxing unit after the delinquency | ||
| date. | ||
| SECTION 2. Section 33.04, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 33.04. NOTICE OF DELINQUENCY. (a) At least once each | ||
| year the collector for a taxing unit shall deliver a notice of | ||
| delinquency to each person whose name appears on the current | ||
| delinquent tax roll. However, the notice need not be delivered if: | ||
| (1) a bill for the tax was not mailed under Section | ||
| 31.01(f); or | ||
| (2) the collector does not know and by exercising | ||
| reasonable diligence cannot determine the delinquent taxpayer's | ||
| name and address. | ||
| (b) If the delinquency is the result of taxes imposed on | ||
| property described by Section 33.011(i), the first page of the | ||
| notice must include, in 14-point boldfaced type or 14-point | ||
| uppercase letters, a statement that reads substantially as follows: | ||
| "THE TAXES ON THIS PROPERTY ARE DELINQUENT. THE PROPERTY IS SUBJECT | ||
| TO A LIEN FOR THE DELINQUENT TAXES. IF THE DELINQUENT TAXES ARE NOT | ||
| PAID, THE LIEN MAY BE FORECLOSED ON." | ||
| SECTION 3. This Act takes effect September 1, 2013. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 1913 was passed by the House on May 6, | ||
| 2013, by the following vote: Yeas 142, Nays 3, 1 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 1913 was passed by the Senate on May | ||
| 22, 2013, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||