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


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
  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.
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