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.

SUMMARY: 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.

FULL TEXT:
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.