Bill Text: TX SB1224 | 2013-2014 | 83rd Legislature | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Relating to the use by a property owner of a common or contract carrier to send a payment, report, application, statement, or other document or paper to a taxing unit or taxing official.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2013-06-14 - Effective immediately [SB1224 Detail]

Download: Texas-2013-SB1224-Engrossed.html

---

By: Taylor S.B. No. 1224

A BILL TO BE ENTITLED
AN ACT
relating to the use by a property owner of a common or contract
carrier to send a payment, report, application, statement, or other
document or paper to a taxing unit or taxing official.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.08, Tax Code, is amended to read as
follows:
Sec. 1.08. TIMELINESS OF ACTION BY MAIL OR COMMON OR
CONTRACT CARRIER. When a property owner is required by this title
to make a payment or to file or deliver a report, application,
statement, or other document or paper by a specified due date, the
property owner's [his] action is timely if it is properly addressed
with postage or handling charges prepaid and:
(1) it is sent by regular first-class mail[, properly
addressed with postage prepaid;] and
[(2) it] bears a post office cancellation mark of a
date earlier than or on the specified due date and within the
specified period;
(2) it is sent by common or contract carrier and bears
a receipt mark indicating a date earlier than or on the specified
due date and within the specified period; or
(3) it is sent by regular first-class mail or common or
contract carrier and the property owner furnishes satisfactory
proof that it was deposited in the mail or with the common or
contract carrier on or before the specified due date and within the
specified period.
SECTION 2. The changes in law made by this Act apply only to
a payment, report, application, statement, or other document or
paper sent by a property owner on or after the effective date of
this Act. A payment, report, application, statement, or other
document or paper sent by a property owner before the effective date
of this Act is governed by the law in effect when the payment,
report, application, statement, or other document or paper was
sent, and that 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, 2013.