Bill Text: TX SB1657 | 2013-2014 | 83rd Legislature | Introduced

Texas Senate Bill 1657 (Prior Session Legislation)

Introduced

Bill Title: Relating to the waiver of penalties and interest on certain delinquent ad valorem taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-05-06 - Reported from s/c favorably with substitute [SB1657 Detail]

Download: Texas-2013-SB1657-Introduced.html

	83R2074 CJC-F

	By: Williams	S.B. No. 1657



	A BILL TO BE ENTITLED
	AN ACT
	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), or (h) must be made before 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. 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) Subject to Subsection (j), the governing body of a
	taxing unit may waive penalties and interest on a delinquent tax for
	any tax year preceding the tax year in 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; 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; or
	(B) erroneously exempted property or appraised
	value added to the appraisal roll as provided by Section 11.43(i).
	(j) A waiver of penalties and interest under Subsection (i)
	applies only to the tax lien on the property and does not relieve
	the person who owned or acquired the property on January 1 of the
	year for which the delinquent tax was imposed from any personal
	obligation for the accrued penalties and interest on the tax.
	SECTION 2. This Act takes effect September 1, 2013.