reglab/housing_qa huggingface dataset:
TX Tax Code § 26.18 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.18. Posting of Tax Rate and Budget Information by Taxing Unit on Website

Sec. 26.18.  POSTING OF TAX RATE AND BUDGET INFORMATION BY TAXING UNIT ON WEBSITE.  Each taxing unit shall maintain an Internet website or have access to a generally accessible Internet website that may be used for the purposes of this section.  Each taxing unit shall post or cause to be posted on the Internet website the following information in a format prescribed by the comptroller:(1)  the name of each member of the governing body of the taxing unit;(2)  the mailing address, e-mail address, and telephone number of the taxing unit;(3)  the official contact information for each member of the governing body of the taxing unit, if that information is different from the information described by Subdivision (2);(4)  the taxing unit's budget for the preceding two years;(5)  the taxing unit's proposed or adopted budget for the current year;(6)  the change in the amount of the taxing unit's budget from the preceding year to the current year, by dollar amount and percentage;(7)  in the case of a taxing unit other than a school district, the amount of property tax revenue budgeted for maintenance and operations for:(A)  the preceding two years; and(B)  the current year;(8)  in the case of a taxing unit other than a school district, the amount of property tax revenue budgeted for debt service for:(A)  the preceding two years; and(B)  the current year;(9)  the tax rate for maintenance and operations adopted by the taxing unit for the preceding two years;(10)  in the case of a taxing unit other than a school district, the tax rate for debt service adopted by the taxing unit for the preceding two years;(11)  in the case of a school district, the interest and sinking fund tax rate adopted by the district for the preceding two years;(12)  the tax rate for maintenance and operations proposed by the taxing unit for the current year;(13)  in the case of a taxing unit other than a school district, the tax rate for debt service proposed by the taxing unit for the current year;(14)  in the case of a school district, the interest and sinking fund tax rate proposed by the district for the current year; and(15)  the most recent financial audit of the taxing unit.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 57, eff. January 1, 2020.|
TX Tax Code § 31.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.03. Split Payment of Taxes

Sec. 31.03.  SPLIT PAYMENT OF TAXES.  (a)  The governing body of a taxing unit that collects its own taxes may provide, in the manner required by law for official action by the body, that a person who pays one-half of the unit's taxes before December 1 may pay the remaining one-half of the taxes without penalty or interest before July 1 of the following year.(b)  Except as provided by Subsection (d), the split-payment option, if adopted, applies to taxes for all units for which the adopting taxing unit collects taxes.(c)  If one or more taxing units contract with the appraisal district for collection of taxes, the split-payment option provided by Subsection (a) of this section does not apply to taxes collected by the district unless approved by resolution adopted by a majority of the governing bodies of the taxing units whose taxes the district collects and filed with the secretary of the appraisal district board of directors.  After an appraisal district provides for the split-payment option, the option applies to all taxes collected by the district until revoked.  It may be revoked in the same manner as provided for adoption.(d)  This subsection applies only to a taxing unit located in a county having a population of not less than 285,000 and not more than 300,000 that borders a county having a population of 3.3 million or more and the Gulf of Mexico.  The governing body of a taxing unit that has its taxes collected by another taxing unit that has adopted the split-payment option under Subsection (a) may provide, in the manner required by law for official action by the body, that the split-payment option does not apply to the taxing unit's taxes collected by the other taxing unit.|Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 123, eff. Jan. 1, 1982;   Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 20, eff. Aug. 29, 1983;  Acts 1983, 68th Leg., p. 4875, ch. 862, Sec. 1, eff. Sept. 1, 1983.Amended by: Acts 2007, 80th Leg., R.S., Ch. 395 (S.B. 796), Sec. 1, eff. June 15, 2007.Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 115, eff. September 1, 2011.|
TX Tax Code § 31.033 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.033. Installment Payments of Taxes on Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency

Sec. 31.033.  INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN DISASTER AREA OR EMERGENCY AREA THAT HAS NOT BEEN DAMAGED AS A RESULT OF DISASTER OR EMERGENCY.  (a)  In this section, "disaster," "disaster area," "emergency," and "emergency area" have the meanings assigned by Section 31.032(g).(b)  This section applies only to:(1)  real property that:(A)  is owned or leased by a business entity that had not more than the amount calculated as provided by Section 31.032(h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;(B)  is located in a disaster area or emergency area; and(C)  has not been damaged as a direct result of the disaster or emergency;(2)  tangible personal property that is owned or leased by a business entity described by Subdivision (1)(A); and(3)  taxes that are imposed on the property by a taxing unit before the first anniversary of the disaster or emergency.(c)  The governing body of a taxing unit may authorize a person to pay the taxing unit's taxes imposed on property that the person owns in installments.  If the governing body of a taxing unit adopts the installment-payment option under this subsection, Sections 31.032(b), (b-1), (c), and (d) apply to the payment by a person of the taxing unit's taxes imposed on property that the person owns in the same manner as those subsections apply to the payment of taxes imposed on property to which Section 31.032 applies.(d)  The comptroller shall adopt rules to implement this section.|Added by Acts 2021, 87th Leg., R.S., Ch. 371 (S.B. 742), Sec. 4, eff. June 7, 2021.|
TX Tax Code § 31.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.04. Postponement of Delinquency Date

Sec. 31.04.  POSTPONEMENT OF DELINQUENCY DATE.  (a)  If a tax bill is mailed after January 10, the delinquency date provided by Section 31.02 of this code is postponed to the first day of the next month that will provide a period of at least 21 days after the date of mailing for payment of taxes before delinquent unless the taxing unit has adopted the discounts provided by Section 31.05(c) of this code, in which case the delinquency date is determined by Subsection (d) of this section.(a-1)  If a tax bill is mailed that includes taxes for one or more preceding tax years because the property was erroneously omitted from the tax roll in those tax years, the delinquency date provided by Section 31.02 is postponed to February 1 of the first year that will provide a period of at least 180 days after the date the tax bill is mailed in which to pay the taxes before they become delinquent.(b)  If the delinquency date is postponed as provided by this section, the assessor who mails the bills shall notify the governing body of each taxing unit whose taxes are included in the bills of the postponement.(c)  A payment option provided by Section 31.03 of this code or a discount adopted under Section 31.05(b) of this code does not apply to taxes that are calculated too late for it to be available.(d)  If a taxing unit mails its tax bills after September 30 and adopts the discounts provided by Section 31.05(c) of this code, the delinquency date is postponed to the first day of the next month following the fourth full calendar month following the date the tax bills were mailed.(e)  If the delinquency date for a tax is postponed under Subsection (a) or (a-1), that postponed delinquency date is the date on which penalties and interest begin to be incurred on the tax as provided by Section 33.01.|Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983;  Acts 1985, 69th Leg., ch. 753, Sec. 1, eff. June 14, 1985;  Acts 2003, 78th Leg., ch. 151, Sec. 1, eff. Sept. 1, 2003.|
TX Tax Code § 31.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.05. Discounts

Sec. 31.05.  DISCOUNTS.  (a)  The governing body of a taxing unit may adopt the discounts provided by Subsection (b) or Subsection (c), or both, in the manner required by law for official action by the body.  The discounts, if adopted, apply only to that taxing unit's taxes.  If a taxing unit adopts both discounts under Subsections (b) and (c), the discounts adopted under Subsection (b) apply unless the tax bills for the unit are mailed after September 30, in which case only the discounts under Subsection (c) apply.  A taxing unit that collects taxes for another taxing unit that adopts the discounts may prepare and mail separate tax bills on behalf of the adopting taxing unit and may charge an additional fee for preparing and mailing the separate tax bills and for collecting the taxes imposed by the adopting taxing unit.  If under an intergovernmental contract a county assessor-collector collects taxes for a taxing unit that adopts the discounts, the county assessor-collector may terminate the contract if the county has adopted a discount policy that is different from the discount policy adopted by the adopting taxing unit.(b)  A taxing unit may adopt the following discounts to apply regardless of the date on which it mails its tax bills:(1)  three percent if the tax is paid in October or earlier;(2)  two percent if the tax is paid in November;  and(3)  one percent if the tax is paid in December.(c)  A taxing unit may adopt the following discounts to apply when it mails its tax bills after September 30:(1)  three percent if the tax is paid before or during the next full calendar month following the date on which the tax bills were mailed;(2)  two percent if the tax is paid during the second full calendar month following the date on which the tax bills were mailed;  and(3)  one percent if the tax is paid during the third full calendar month following the date on which the tax bills were mailed.(d)  The governing body of a taxing unit may rescind a discount adopted by the governing body in the manner required by law for official action by the body.  The rescission of a discount takes effect in the tax year following the year in which the discount is rescinded.|Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 124, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 16, ch. 5, Sec. 2, eff. March 14, 1983;  Acts 1983, 68th Leg., pp. 4875, 4876, ch. 862, Sec. 2, 3, eff. Sept. 1, 1983.Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 9, eff. September 1, 2005.Acts 2011, 82nd Leg., R.S., Ch. 999 (H.B. 2169), Sec. 1, eff. June 17, 2011.|
TX Tax Code § 31.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.06. Medium of Payment

Sec. 31.06.  MEDIUM OF PAYMENT.(a)  Except as provided by Section 31.061, taxes are payable only as provided by this section.  Except as provided by Subsection (e), 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.(b)  Acceptance by a collector of a check or money order or of payment by credit card constitutes payment of a tax as of the date of acceptance if the check, money order, or credit card invoice is duly paid or honored.  If the check, money order, or credit card invoice is not duly paid or honored, the collector shall deliver written notice of nonpayment to the person who attempted payment by check, money order, or credit card.  Until payment is made in full by cash or by a check, money order, or credit card that is duly paid or honored, the lien securing payment of the tax remains in effect, whether or not the person receives notice of nonpayment.(c)  If a tax is paid by credit card, the collector may collect a fee for processing the payment.  The collector shall set the fee in an amount that is reasonably related to the expense incurred by the collector or taxing unit in processing the payment by credit card, not to exceed five percent of the amount of taxes and any penalties or interest being paid.  The fee is in addition to the amount of taxes, penalties, or interest.(d)  If a check or money order accepted in payment of taxes or the invoice for a payment of taxes by credit card is not duly paid or honored, the amount of any charge against the taxing unit for processing the check, order, or credit card invoice is added to the amount of tax due in the same manner as penalties and interest are added for taxes that are delinquent.  The tax lien on the property also secures payment of the amount of the charge.(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.|Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 167, ch. 13, Sec. 125, eff. Jan. 1, 1982;   Acts 1989, 71st Leg., ch. 737, Sec. 1, eff. Aug. 28, 1989;  Acts 1993, 73rd Leg., ch. 697, Sec. 1, eff. Sept. 1, 1993;  Acts 1999, 76th Leg., ch. 606, Sec. 1, eff. June 18, 1999;  Acts 2001, 77th Leg., ch. 529, Sec. 2, eff. June 11, 2001.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1328 (H.B. 3646), Sec. 88, eff. September 1, 2009.Acts 2021, 87th Leg., R.S., Ch. 888 (S.B. 1764), Sec. 1, eff. June 16, 2021.|
TX Tax Code § 31.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.07. Certain Payments Accepted

Sec. 31.07.  CERTAIN PAYMENTS ACCEPTED.  (a)  A person may pay the tax imposed on any one property without simultaneously paying taxes imposed on other property he owns.(b)  A collector shall accept payment of the tax imposed on a property by a taxing unit that has adopted the discounts under Section 31.05 of this code separately from taxes imposed on that property by other taxing units using the same collector, even if the taxes are included in the same bill.  The collector may adopt a policy of accepting separate payments in other circumstances.  If the tax paid is included in the same bill as other taxes that are not paid, the collector shall send a revised bill or receipt to reflect the tax payment, if a discount applies to the payment, and may send a revised bill or receipt to reflect the tax payment in other circumstances.  The sending of a revised bill does not affect the date on which the unpaid taxes become delinquent.(c)  A collector may adopt a policy of accepting partial payments of property taxes.  A payment option provided by Section 31.03 of this code or a discount adopted under Section 31.05 of this code does not apply to any portion of a partial payment.  If a collector accepts a partial payment on a tax bill that includes taxes for more than one taxing unit, the collector shall allocate the partial payment among all the taxing units included in the bill in proportion to the amount of tax included in the bill for each taxing unit, unless the collector under Subsection (b) has adopted a policy of accepting payments of a taxing unit's taxes separate from the taxes of other taxing units included in the same bill and the taxpayer directs that the partial payment be allocated in specific amounts to one or more specific taxing units. Acceptance of a partial payment does not affect the date that the tax becomes delinquent, but the penalties and interest provided by Section 33.01 of this code are incurred only by the portion of a tax that remains unpaid on the date the tax becomes delinquent.(d)  Notwithstanding Subsection (c), a collector shall accept a partial payment of property taxes on a tax bill that includes taxes for more than one taxing unit if one or more of the taxing units has adopted the discounts under Section 31.05 of this code, the taxpayer directs that the partial payment be allocated first to the payment of the taxes owed one or more of the taxing units that have adopted the discounts, and the amount of the payment is equal to or greater than the amount of the taxes owed the taxing units designated by the taxpayer.|Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1, 1982.   Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 21, eff. Aug. 29, 1983;  Acts 1985, 69th Leg., ch. 493, Sec. 1, eff. June 12, 1985;  Acts 1989, 71st Leg., ch. 745, Sec. 2, eff. Sept. 1, 1989.  Amended by Acts 1993, 73rd Leg., ch. 539, Sec. 1, eff. Sept. 1, 1993.|
TX Tax Code § 31.071 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.071. Conditional Payments

Sec. 31.071.  CONDITIONAL PAYMENTS.  (a)  The collector of a taxing unit shall accept conditional payments of taxes before the delinquency date for property taxes that are subject to a pending challenge or protest.(b)  A property owner whose property is subject to a pending protest or challenge may pay the tax due on the amount of value of the property involved in the pending action that is not in dispute or the amount of tax paid on the property in the preceding year, whichever is greater, but not to exceed the amount of tax that would be due on the appraised value that is subject to protest or challenge.  The collector of the taxing unit shall provide the property owner with a temporary receipt of taxes paid under this section.(c)  If the property is no longer subject to a challenge, protest, or appeal at any time before the delinquency date, the collector shall apply the amount paid by the property owner under this section to the tax imposed on the property and shall refund the remainder, if any, to the property owner.  If the property is still subject to an appeal on the last working day before the delinquency date, or at an earlier date if so requested by the property owner, the collector shall apply the amount paid under this section to the payment required by Section 42.08(b) of this code and shall retain the remainder, if any, until the appeal is completed.  When the appeal is completed, the collector shall apply any amount retained under this section to the tax ultimately imposed on the property that is not covered by the payment under Section 42.08(b) and shall refund the remainder, if any, to the property owner.|Added by Acts 1987, 70th Leg., ch. 999, Sec. 1, eff. Aug. 31, 1987.|
TX Tax Code § 31.073 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.073. Restricted or Conditional Payments Prohibited

Sec. 31.073.  RESTRICTED OR CONDITIONAL PAYMENTS PROHIBITED.  A restriction or condition placed on a check in payment of taxes, penalties, or interest by the maker that limits the amount of taxes, penalties, or interest owed to an amount less than that stated in the tax bill or shown by the tax collector's records is void unless the restriction or condition is authorized by this code.|Added by Acts 1993, 73rd Leg., ch. 539, Sec. 2, eff. Sept. 1, 1993.Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 10, eff. September 1, 2005.|
TX Tax Code § 31.075 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle E - Collections and Delinquency|Chapter 31 - Collections|Section 31.075. Tax Receipt

Sec. 31.075.  TAX RECEIPT.  (a)  At the request of a property owner or a property owner's agent, the collector for a taxing unit shall issue a receipt showing the taxable value and the amount of tax imposed by the unit on the property in one or more tax years for which the information is requested, the tax rate for each of those tax years, and the amount of tax paid in each of those years.  The receipt must describe the property in the manner prescribed by the comptroller.  If the amount of the tax for the current year has not been calculated when the request is made, the collector shall on request issue to the property owner or agent a statement indicating that taxes for the current year have not been calculated.(b)  In any judicial proceeding, including a suit to collect delinquent taxes under Chapter 33 of this code, a tax receipt issued under this section that states that a tax has been paid constitutes prima facie evidence that the tax has been paid as stated by the receipt.|Added by Acts 1987, 70th Leg., ch. 52, Sec. 1, eff. May 6, 1987.  Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 5.5, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 48, eff. Sept. 1, 1991.Amended by: Acts 2005, 79th Leg., Ch. 1154 (H.B. 3101), Sec. 2, eff. September 1, 2005.|