Bill Text: TX HB803 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the penalty for failure to make a timely installment payment of ad valorem taxes on property in a disaster area.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-04-04 - Left pending in committee [HB803 Detail]
Download: Texas-2011-HB803-Introduced.html
| 82R951 ALL-F | ||
| By: Bonnen | H.B. No. 803 | |
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| relating to the penalty for failure to make a timely installment | ||
| payment of ad valorem taxes on property in a disaster area. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 31.032(c), Tax Code, is amended to read | ||
| as follows: | ||
| (c) If the person fails to make a payment before the | ||
| applicable date provided by Subsection (b), the unpaid amount is | ||
| delinquent and incurs a penalty of six [ |
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| provided by Section 33.01(c). | ||
| SECTION 2. Section 31.032(c), Tax Code, as amended by this | ||
| Act, applies only to the penalty for a failure to make a timely | ||
| installment payment of taxes that occurs on or after the effective | ||
| date of this Act. The penalty for a failure to make a timely | ||
| installment payment of taxes that occurred before the effective | ||
| date of this Act is governed by the law in effect when the failure | ||
| occurred, and the former law is continued in effect for that | ||
| purpose. | ||
| SECTION 3. This Act takes effect September 1, 2011. | ||
