Bill Text: TX HB2343 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the waiver of penalties and interest on taxes unpaid due to an act or omission of an agent of a governmental entity.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-22 - No action taken in committee [HB2343 Detail]
Download: Texas-2013-HB2343-Introduced.html
83R10657 DDT-D | ||
By: Zedler | H.B. No. 2343 |
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relating to the waiver of penalties and interest on taxes unpaid due | ||
to an act or omission of an agent of a governmental entity. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 33.011(a) and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) The governing body of a taxing unit: | ||
(1) shall waive penalties and [ |
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officer, employee, or agent of a [ |
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appraisal district, or other political subdivision or governmental | ||
entity [ |
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in the taxpayer's failure to pay the tax before delinquency and if | ||
the tax is paid not later than the 21st day after the date the | ||
taxpayer knows or should know of the delinquency; | ||
(2) may waive penalties and provide for the waiver of | ||
interest on a delinquent tax if: | ||
(A) the property for which the tax is owed is | ||
acquired by a religious organization; and | ||
(B) before the first anniversary of the date the | ||
religious organization acquires the property, the organization | ||
pays the tax and qualifies the property for an exemption under | ||
Section 11.20 as evidenced by the approval of the exemption by the | ||
chief appraiser under Section 11.45; and | ||
(3) may waive penalties and provide for the waiver of | ||
interest on a delinquent tax if the taxpayer submits evidence | ||
showing that: | ||
(A) the taxpayer attempted to pay the tax before | ||
the delinquency date by mail; | ||
(B) the taxpayer mailed the tax payment to an | ||
incorrect address that in a prior tax year was the correct address | ||
for payment of the taxpayer's tax; | ||
(C) the payment was mailed to the incorrect | ||
address within one year of the date that the former address ceased | ||
to be the correct address for payment of the tax; and | ||
(D) the taxpayer paid the tax not later than the | ||
21st day after the date the taxpayer knew or should have known of | ||
the delinquency. | ||
(d) A request for a waiver of penalties and interest under | ||
Subsection (a)(3) [ |
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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. 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. | ||
SECTION 2. The change in law made by this Act applies only | ||
to a penalty incurred or interest accrued on or after the effective | ||
date of this Act. A penalty incurred or interest accrued before the | ||
effective date of this Act is governed by the law in effect on the | ||
date the penalty was incurred or the interest was accrued, 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. |