Bill Text: TX HB499 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the additional penalty for collection costs for certain delinquent ad valorem taxes.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2011-06-17 - Effective immediately [HB499 Detail]
Download: Texas-2011-HB499-Enrolled.html
| H.B. No. 499 | ||
|
|
||
| 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, [ |
||
| 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 | ||
