TITLE: Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.

SUMMARY: Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale.

FULL TEXT:
AN ACT relating to the payment of delinquent ad valorem taxes on property subject to a tax sale. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 31.06, Tax Code, is amended by amending Subsection (a) and adding Subsection (e) to read as follows: (a) Except as provided by Section 31.061, taxes are payable only as provided by this section. Except as provided by Subsection (e), a [A] collector shall accept United States currency or a check or money order in payment of taxes and shall accept payment by credit card or electronic funds transfer. (e) A collector may adopt a written policy that requires payment of delinquent taxes, penalties, interest, and costs and expenses recoverable under Section 33.48 only with United States currency, a cashier's check, a certified check, or an electronic funds transfer if the payment relates to: (1) personal property seized under Subchapter B, Chapter 33; (2) property subject to an order of sale under Subchapter C, Chapter 33; or (3) real property seized under Subchapter E, Chapter 33. SECTION 2. 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.