Bill Text: TX HB2796 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to the postponement of the delinquency date for a payment of ad valorem taxes imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency date.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-13 - Referred to Ways & Means [HB2796 Detail]

Download: Texas-2023-HB2796-Introduced.html

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88R12368 MLH-D
By: Bucy H.B. No. 2796

A BILL TO BE ENTITLED
AN ACT
relating to the postponement of the delinquency date for a payment
of ad valorem taxes imposed by a taxing unit if the office of the
collector for the taxing unit is closed on the delinquency date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.06, Tax Code, is amended to read as
follows:
Sec. 1.06. EFFECT OF WEEKEND, [OR] HOLIDAY, OR OFFICE
CLOSURE. An act is timely if:
(1) [If] the last day for the performance of the [an]
act is:
(A) a Saturday, Sunday, or legal state or
national holiday; or
(B) in the case of a payment of taxes imposed by a
taxing unit, a day on which the office of the collector for the
taxing unit is closed; and
(2) [,] the act is [timely if] performed on the next
regular business day.
SECTION 2. This Act takes effect January 1, 2024.