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TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE E. COLLECTIONS AND DELINQUENCY

CHAPTER 31. COLLECTIONS

Sec. 31.01. TAX BILLS. (a) Except as provided by Subsections

(f) and (i-1), the assessor for each taxing unit shall prepare

and mail a tax bill to each person in whose name the property is

listed on the tax roll and to the person's authorized agent. The

assessor shall mail tax bills by October 1 or as soon thereafter

as practicable. The assessor shall mail to the state agency or

institution the tax bill for any taxable property owned by the

agency or institution. The agency or institution shall pay the

taxes from funds appropriated for payment of the taxes or, if

there are none, from funds appropriated for the administration of

the agency or institution. The exterior of the tax bill must

show the return address of the taxing unit. If the assessor

wants the United States Postal Service to return the tax bill if

it is not deliverable as addressed, the exterior of the tax bill

may contain, in all capital letters, the words "RETURN SERVICE

REQUESTED," or another appropriate statement directing the United

States Postal Service to return the tax bill if it is not

deliverable as addressed.

(b) The county assessor-collector shall mail the tax bill for

Permanent University Fund land to the comptroller. The

comptroller shall pay all county tax bills on Permanent

University Fund land with warrants drawn on the General Revenue

Fund and mailed to the county assessors-collectors before

February 1.

bill shall:

(1) identify the property subject to the tax;

(2) state the appraised value, assessed value, and taxable value

of the property;

(3) if the property is land appraised as provided by Subchapter

C, D, E, or H, Chapter 23, state the market value and the taxable

value for purposes of deferred or additional taxation as provided

by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;

(4) state the assessment ratio for the unit;

(5) state the type and amount of any partial exemption

applicable to the property, indicating whether it applies to

appraised or assessed value;

(6) state the total tax rate for the unit;

(7) state the amount of tax due, the due date, and the

delinquency date;

(8) explain the payment option and discounts provided by

Sections 31.03 and 31.05, if available to the unit's taxpayers,

and state the date on which each of the discount periods provided

by Section 31.05 concludes, if the discounts are available;

(9) state the rates of penalty and interest imposed for

delinquent payment of the tax;

(10) include the name and telephone number of the assessor for

the unit and, if different, of the collector for the unit;

(11) for real property, state for the current tax year and each

of the preceding five tax years:

(A) the appraised value and taxable value of the property;

(B) the total tax rate for the unit;

(D) the difference, expressed as a percent increase or decrease,

as applicable, in the amount of taxes imposed on the property by

the unit compared to the amount imposed for the preceding tax

year; and

(12) for real property, state the differences, expressed as a

percent increase or decrease, as applicable, in the following for

the current tax year as compared to the fifth tax year before

that tax year:

(A) the appraised value and taxable value of the property;

(B) the total tax rate for the unit; and

(c-1) If for any of the preceding six tax years any information

required by Subsection (c)(11) or (12) to be included in a tax

bill or separate statement is unavailable, the tax bill or

statement must state that the information is not available for

that year.

(d) Each tax bill shall also state the amount of penalty, if

any, imposed pursuant to Sections 23.431, 23.54, 23.541, 23.75,

23.751, 23.87, 23.97, and 23.9804.

(d-1) This subsection applies only to a school district. In

addition to stating the total tax rate for the school district,

the tax bill or the separate statement shall separately state:

(1) the maintenance and operations rate of the school district;

(2) if the school district has outstanding debt, as defined by

Section 26.012, the debt rate of the district;

(3) the maintenance and operations rate of the school district

for the preceding tax year;

(4) if for the current tax year the school district imposed

taxes for debt, as defined by Section 26.012, the debt rate of

the district for the current tax year;

(5) if for the preceding tax year the school district imposed

taxes for debt, as defined by Section 26.012, the debt rate of

the district for that year; and

(6) the total tax rate of the district for the preceding tax

year.

(d-2) This subsection applies only to a school district and only

in connection with taxes imposed by the district in 2007. This

subsection expires January 1, 2008. In addition to any other

information required by this section, the tax bill or separate

statement shall separately state:

(1) the amount of tax that would be imposed by applying the

district's maintenance and operations rate for the 2005 tax year

to current total value for 2007;

(2) the amount of tax that would be imposed by applying the

district's maintenance and operations rate for the 2007 tax year

to current total value for 2007; and

(3) the amount, if any, by which the amount calculated under

Subdivision (1) exceeds the amount calculated under Subdivision

(2), which must be labeled "Estimate of school district

maintenance and operations property tax savings attributable to

House Bill No. 1, Acts of the 79th Legislature, 3rd Called

Session, 2006, and appropriations of state funds by the 80th

Legislature."

(e) An assessor may include taxes for more than one taxing unit

in the same tax bill, but he shall include the information

required by Subsection (c) of this section for the tax imposed by

each unit included in the bill.

(f) A collector may provide that a tax bill not be sent until

the total amount of unpaid taxes the collector collects on the

property for all taxing units the collector serves is $15 or

more. A collector may not send a tax bill for an amount of taxes

less than $15 if before the tax bill is prepared the property

owner files a written request with the collector that a tax bill

not be sent until the total amount of unpaid taxes the collector

collects on the property is $15 or more. The request applies to

all subsequent taxes the collector collects on the property until

the property owner in writing revokes the request or the person

no longer owns the property.

(g) Except as provided by Subsection (f) of this section,

failure to send or receive the tax bill required by this section

does not affect the validity of the tax, penalty, or interest,

the due date, the existence of a tax lien, or any procedure

instituted to collect a tax.

(h) An assessor who assesses taxes for more than one taxing unit

may prepare and deliver separate bills for the taxes of a taxing

unit that does not adopt a tax rate for the year before the 60th

day after the date the chief appraiser certifies the appraisal

roll for the unit under Section 26.01 of this code or, if the

taxing unit participates in more than one appraisal district,

before the 60th day after the date it receives a certified

appraisal roll from any of the appraisal districts in which it

participates. If separate tax bills are prepared and delivered

under this subsection, the taxing unit or taxing units that

failed to adopt the tax rate before the prescribed deadline must

pay the additional costs incurred in preparing and mailing the

separate bills in addition to any other compensation required or

agreed to be paid for the appraisal services rendered.

(i) For a city or town that imposes an additional sales and use

tax under Section 321.101(b) of this code, or a county that

imposes a sales and use tax under Chapter 323 of this code, the

tax bill shall indicate the amount of additional ad valorem

taxes, if any, that would have been imposed on the property if

additional ad valorem taxes had been imposed in an amount equal

to the amount of revenue estimated to be collected from the

additional city sales and use tax or from the county sales and

use tax, as applicable, for the year determined as provided by

Section 26.041 of this code.

(i-1) If an assessor mails a tax bill under Subsection (a) to a

mortgagee of a property, the assessor is not required to mail a

copy of the bill to any mortgagor under the mortgage or to the

mortgagor's authorized agent.

(j) If a tax bill is mailed under Subsection (a) of this section

to a mortgagee of a property, the mortgagee shall mail a copy of

the bill to the owner of the property not more than 30 days

following the mortgagee's receipt of the bill.

Acts 1979, 66th Leg., p. 2284, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., p. 2359, ch. 581, Sec. 3,

eff. Jan. 1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 166, ch.

13, Sec. 122, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 15, ch.

5, Sec. 1, eff. March 14, 1983; Acts 1985, 69th Leg., ch. 429,

Sec. 1, eff. June 11, 1985; Acts 1987, 70th Leg., ch. 11, Sec.

13, eff. April 2, 1987; Acts 1987, 70th Leg., ch. 834, Sec. 1,

eff. June 18, 1987; Acts 1989, 71st Leg., ch. 2, Sec.

14.27(d)(2), 14.28(2), eff. Aug. 28, 1989; Acts 1989, 71st Leg.,

ch. 969, Sec. 1, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch.

836, Sec. 9.1, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 2nd

C.S., ch. 6, Sec. 47, eff. Sept. 1, 1991; Acts 1993, 73rd Leg.,

ch. 926, Sec. 2, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch.

1012, Sec. 2, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 906,

Sec. 1, eff. Jan. 1, 1998; Acts 1997, 75th Leg., ch. 1039, Sec.

32, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 547, Sec. 1,

eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch. 631, Sec. 8, eff.

Sept. 1, 1999.

Amended by:

Acts 2005, 79th Leg., Ch.

846, Sec. 1, eff. September 1, 2005.

Acts 2005, 79th Leg., Ch.

1255, Sec. 2, eff. January 1, 2006.

Acts 2005, 79th Leg., Ch.

1368, Sec. 5, eff. June 18, 2005.

Acts 2006, 79th Leg., 3rd C.S., Ch.

5, Sec. 1.15(a), eff. May 31, 2006.

Acts 2006, 79th Leg., 3rd C.S., Ch.

5, Sec. 1.15(b), eff. May 31, 2006.

Acts 2006, 79th Leg., 3rd C.S., Ch.

5, Sec. 1.15(c), eff. May 31, 2006.

Acts 2007, 80th Leg., R.S., Ch.

107, Sec. 1, eff. September 1, 2007.

Acts 2007, 80th Leg., R.S., Ch.

1106, Sec. 2, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

1205, Sec. 1, eff. September 1, 2009.

Sec. 31.02. DELINQUENCY DATE. (a) Except as provided by

Subsection (b) of this section and by Sections 31.03 and 31.04 of

this code, taxes are due on receipt of the tax bill and are

delinquent if not paid before February 1 of the year following

the year in which imposed.

(b) An eligible person serving on active duty in any branch of

the United States armed forces during a war or national emergency

declared in accordance with federal law may pay delinquent

property taxes on property in which the person owns any interest

without penalty or interest no later than the 60th day after the

date on which the earliest of the following occurs:

(1) the person is discharged from active military service;

(2) the person returns to the state for more than 10 days;

(3) the person returns to non-active duty status in the

reserves; or

(4) the war or national emergency ends.

this state who was transferred out of this state as a result of a

war or national emergency declared in accordance with federal law

or a person in the reserve forces who was placed on active

military duty and transferred out of this state as a result of a

war or national emergency declared in accordance with federal

law.

(d) A person eligible under Subsection (b) or any co-owner of

property that is owned by an eligible person may notify the

county tax assessor or collector or central appraisal district

for the county in which the property is located of the person's

eligibility for exemption under Subsection (b). The county tax

assessor or collector or central appraisal district shall provide

the forms necessary for those individuals giving notice under

this subsection. If the notice is timely given, a taxing unit in

the county may not bring suit for delinquent taxes for the tax

year in which the notice is given. Failure to file a notice does

not affect eligibility for the waiver of penalties and interest.

(e) On verification that notice was properly filed under

Subsection (d), a suit for delinquent taxes must be abated

without cost to the defendant. The exemptions provided for under

this section shall immediately stop all actions against eligible

persons until the person's eligibility expires as provided in

Subsection (b).

(f) This section applies only to property in which the person

eligible for the exemption owned an interest on the date the

person was transferred out of this state as described by

Subsection (c) or in which the person acquired the interest by

gift, devise, or inheritance after that date.

(g) For the purposes of this section, a person is considered to

be on active military duty if the person is covered by the

Soldiers' and Sailors' Civil Relief Act of 1940 (50 App. U.S.C.

Section 501 et seq.) or the Uniformed Services Employment and

Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.),

as amended.

(h) Repealed by Acts 2003, 78th Leg., ch. 129, Sec. 2.

Acts 1979, 66th Leg., p. 2285, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1991, 72nd Leg., ch. 381, Sec. 1, eff. Aug.

26, 1991; Acts 2003, 78th Leg., ch. 129, Sec. 1, 2, eff. May 27,

2003.

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.

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 250,000 or more 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, Sec. 1, eff. June 15, 2007.

Sec. 31.031. INSTALLMENT PAYMENTS OF CERTAIN HOMESTEAD TAXES.

(a) If before the delinquency date an individual who is disabled

or at least 65 years of age and is qualified for an exemption

under Section 11.13(c) pays at least one-fourth of a taxing

unit's taxes imposed on property that the person owns and

occupies as a residence homestead, accompanied by notice to the

taxing unit that the person will pay the remaining taxes in

installments, the person may pay the remaining taxes without

penalty or interest in three equal installments. The first

installment must be paid before April 1, the second installment

before June 1, and the third installment before August 1.

(b) If the individual fails to make a payment before the

applicable date provided by Subsection (a), the unpaid amount is

delinquent and incurs a penalty of six percent and interest as

provided by Section 33.01(c). The penalty provided by Section

33.01(a) does not apply to the unpaid amount.

installment and the amount in excess of the amount due shall be

credited to the next installment. An individual may not pay less

than the total amount due for each installment unless the

collector provides for the acceptance of partial payments under

this section. If the collector accepts a partial payment,

penalties and interest are incurred only by the amount of each

installment that remains unpaid on the applicable date provided

by Subsection (a).

(d) If the delinquency date for taxes to which this section

applies is postponed to May 1 or a later date, the collector

shall extend each installment deadline provided by Subsection (a)

by the number of months that the delinquency date was postponed.

Added by Acts 1989, 71st Leg., ch. 746, Sec. 1, eff. Sept. 1,

1990. Amended by Acts 1993, 73rd Leg., ch. 171, Sec. 1, eff.

Sept. 1, 1993; Acts 1995, 74th Leg., ch. 510, Sec. 1, eff. Aug.

28, 1995.

Amended by:

Acts 2005, 79th Leg., Ch.

1274, Sec. 1, eff. September 1, 2005.

Sec. 31.032. INSTALLMENT PAYMENTS OF TAXES ON PROPERTY IN

DISASTER AREA. (a) This section applies only to:

(1) real property that:

(A) is:

(i) the residence homestead of the owner or consists of property

that is used for residential purposes and that has fewer than

five living units; or

(ii) owned or leased by a business entity that had not more than

the amount calculated as provided by Subsection (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; and

(2) tangible personal property that is owned or leased by a

business entity described by Subdivision (1)(A)(ii); and

(3) taxes that are imposed on the property by a taxing unit

before the first anniversary of the disaster.

(b) If, before the delinquency date, a person pays at least

one-fourth of a taxing unit's taxes imposed on property that the

person owns, accompanied by notice to the taxing unit that the

person will pay the remaining taxes in installments, the person

may pay the remaining taxes without penalty or interest in three

equal installments. The first installment must be paid before

April 1, the second installment before June 1, and the third

installment before August 1.

date provided by Subsection (b), the unpaid amount is delinquent

and incurs a penalty of 12 percent and interest as provided by

Section 33.01(c).

(d) A person may pay more than the amount due for each

installment and the amount in excess of the amount due shall be

credited to the next installment. A person may not pay less than

the total amount due for each installment unless the collector

provides for the acceptance of partial payments under this

section. If the collector accepts a partial payment, penalties

and interest are incurred only by the amount of each installment

that remains unpaid on the applicable date provided by Subsection

(b).

(e) If the delinquency date for taxes to which this section

applies is postponed to May 1 or a later date, the collector

shall extend each installment deadline provided by Subsection (b)

by the number of months that the delinquency date was postponed.

The collector may not extend the third installment deadline

beyond December 31.

(f) The comptroller shall adopt rules to implement this section.

(g) In this section:

(1) "Disaster" has the meaning assigned by Section 418.004,

Government Code.

(2) "Disaster area" has the meaning assigned by Section 151.350.

(h) For the 2009 tax year, the limit on gross receipts under

Subsection (a)(1)(A)(ii) is $5 million. For each subsequent tax

year, the comptroller shall adjust the limit to reflect inflation

by using the index that the comptroller considers to most

accurately report changes in the purchasing power of the dollar

for consumers in this state and shall publicize the adjusted

limit. Each collector shall use the adjusted limit as calculated

by the comptroller under this subsection to determine whether

property is owned or leased by a business entity described by

Subsection (a)(1)(A)(ii).

Added by Acts 1995, 74th Leg., ch. 1041, Sec. 1, eff. June 17,

1995.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

359, Sec. 2, eff. June 19, 2009.

Sec. 31.035. PERFORMANCE OF SERVICE IN LIEU OF PAYMENT OF TAXES

ON HOMESTEAD OF ELDERLY PERSON. (a) The governing body of a

taxing unit by order or resolution may permit an individual who

is at least 65 years of age to perform service for the taxing

unit in lieu of paying taxes imposed by the taxing unit on

property owned by the individual and occupied as the individual's

residence homestead.

(b) The governing body of the taxing unit shall determine:

(1) the number of property owners who will be permitted to

perform service for the taxing unit under this section; and

(2) the maximum number of hours of service that a property owner

may perform for the taxing unit under this section.

permitted to perform service for the taxing unit under this

section execute a contract with the taxing unit. The contract

must be executed before the delinquency date and must:

(1) specify:

(A) the nature of the service that the property owner will

perform for the taxing unit;

(B) the facility or location where the service will be

performed;

perform; and

(D) when the property owner will perform the service; and

(2) set out or describe the provisions of Subsections (d), (e),

and (f).

(d) For each hour of service performed for the taxing unit, the

property owner receives a credit against the taxes owed in an

amount equal to the amount that would be earned by working one

hour at the federal hourly minimum wage rate. The contract must

require the property owner to perform the service not later than

one year after the delinquency date for the taxes against which

the property owner receives credit.

(e) Taxes for which the property owner is to receive credit

under the contract do not become delinquent on the delinquency

date otherwise provided by this chapter as long as the contract

is in effect and are considered paid when the service is

performed. If the property owner fails to perform the service, or

if the taxing unit determines that the service of the property

owner is unsatisfactory, the taxing unit shall terminate the

contract and notify the property owner of the termination. The

unpaid taxes for which the property owner was to receive credit

under the contract for service not yet performed become

delinquent and incur penalty and interest provided by Section

33.01 on the later of:

(1) the delinquency date otherwise provided by this chapter for

the unpaid taxes; or

(2) the first day of the next calendar month that begins at

least 21 days after the date the taxing unit delivers notice to

the property owner that the contract has been terminated.

(f) While performing service for a taxing unit, the property

owner:

(1) is not an employee of the taxing unit; and

(2) is not entitled to any benefit, including workers'

compensation coverage, that the taxing unit provides to an

employee of the taxing unit.

(g) Property owners performing services for a taxing unit under

this section may only supplement or complement the regular

personnel of the taxing unit. A taxing unit may not reduce the

number of persons the taxing unit employs or reduce the number of

hours to be worked by employees of the taxing unit because the

taxing unit permits property owners to perform services for the

taxing unit under this section.

(h) A person performing service for a taxing unit under this

section is not entitled to indemnification from the taxing unit

for injury or property damage the person sustains or liability

the person incurs in performing service under this section. The

taxing unit is not liable for any damages arising from an act or

omission of the person in performing service under this section.

Added by Acts 1999, 76th Leg., ch. 637, Sec. 1, eff. Aug. 30,

1999.

Sec. 31.036. PERFORMANCE OF TEACHING SERVICES IN LIEU OF PAYMENT

OF SCHOOL TAXES ON HOMESTEAD. (a) The governing body of a

school district by resolution may permit qualified individuals to

perform teaching services for the school district at a junior

high school or high school of the district in lieu of paying

taxes imposed by the district on property owned and occupied by

the individual as a residence homestead.

(b) The governing body of the school district shall determine:

(1) the number of qualified individuals who will be permitted to

perform teaching services for the district under this section;

(2) the courses that a qualified individual may teach for the

district under this section; and

(3) the amount of the tax credit that a qualified individual may

earn.

individual permitted to perform teaching services for the

district under this section execute a contract with the district.

The contract must be executed before the delinquency date and

must:

(1) specify:

(A) the course or courses that the qualified individual will

teach for the district;

(B) the high school or junior high school of the district where

the qualified individual will perform the teaching services;

the teaching services; and

(D) the amount of the tax credit that the qualified individual

will receive on successful completion of the individual's

contractual obligations; and

(2) set out or describe the provisions of Subsections (d)-(g).

(d) A qualified individual who teaches a course for an entire

school semester is entitled to a maximum credit of $500 against

the taxes imposed, except that if the qualified individual

teaches a course for which a student receives a full year's

credit for one semester, the qualified individual is entitled to

a maximum credit of $1,000 for each such course taught for one

semester by the qualified individual. A qualified individual may

not receive credits for teaching more than two courses in any

school year.

(e) The district shall terminate the contract if:

(1) the qualified individual fails to perform the teaching

services; or

(2) the district determines that the teaching services of the

qualified individual are unsatisfactory.

(f) If the contract is terminated under Subsection (e), on the

termination date the district may grant the individual a portion

of the tax credit based on the portion of the teaching services

performed.

(g) While performing teaching services for a school district,

the qualified individual:

(1) is not an employee of the district; and

(2) is not entitled to any benefit, including workers'

compensation coverage, that the district provides to an employee

of the district.

(h) An individual is qualified to perform teaching services for

a school district under this section only if the individual holds

a baccalaureate or more advanced degree in a field related to

each course to be taught and:

(1) is certified as a classroom teacher under Subchapter B,

Chapter 21, Education Code; or

(2) obtains a school district teaching permit under Section

21.055, Education Code.

Added by Acts 1999, 76th Leg., ch. 637, Sec. 2, eff. Aug. 30,

1999.

Sec. 31.037. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN

LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY.

(a) The governing body of a school district by resolution may

authorize a corporation or other business entity to permit a

qualified individual employed by the business entity to perform

teaching services in a high school or a junior high school for

the school district in lieu of paying taxes imposed by the

district on property owned by the business entity.

(b) The governing body of the school district shall determine:

(1) the number of business entities that will be eligible for a

tax credit under this section;

(2) the courses that an employee of the business entity may

teach for the district under this section; and

(3) the amount of the tax credit that a business entity may

earn.

permitted to provide an employee to perform teaching services for

the district under this section execute a contract with the

district. The contract must be executed before the delinquency

date and must:

(1) specify:

(A) the course or courses that the employee will teach for the

district;

(B) the high school or junior high school of the district where

the employee will perform the teaching services;

services; and

(D) the amount of the tax credit that the business entity will

receive on successful completion of the contractual obligations

of the business entity and its employee; and

(2) set out or describe the provisions of Subsections (d)-(h).

(d) For each course taught for the entire school semester by an

employee of the business entity for the school district, the

business entity is entitled to a maximum credit of $500 against

the taxes imposed, except that if the employee teaches a course

for which a student receives a full year's credit for one

semester, the business entity is entitled to a maximum credit of

$1,000 for each such course taught for one semester by the

employee.

(e) The district shall terminate the contract if:

(1) the employee fails to perform the teaching services; or

(2) the district determines that the teaching services of the

employee of the business entity are unsatisfactory.

(f) If the contract is terminated under Subsection (e), on the

termination date the district may grant the business entity a

portion of the tax credit based on the portion of the teaching

services performed.

(g) While performing teaching services for a school district,

the employee of the business entity:

(1) is not an employee of the district; and

(2) is not entitled to any benefit, including workers'

compensation coverage, that the district provides to an employee

of the district.

(h) An individual may not perform teaching services for which a

business entity receives a tax credit under this section if the

individual enters into a contract with the same school district

to provide teaching services for a tax credit for the same tax

year under Section 31.036.

(i) An individual is qualified to perform teaching services for

a school district under this section only if the individual holds

a baccalaureate or more advanced degree in a field related to the

course to be taught and:

(1) is certified as a classroom teacher under Subchapter B,

Chapter 21, Education Code; or

(2) obtains a school district teaching permit under Section

21.055, Education Code.

Added by Acts 1999, 76th Leg., ch. 637, Sec. 2, eff. Aug. 30,

1999.

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.

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.

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.

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) Repealed by Acts 1983, 68th Leg., p. 4876, ch. 862, Sec. 3,

eff. Sept. 1, 1983.

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, Sec. 9, eff. September 1, 2005.

Sec. 31.06. MEDIUM OF PAYMENT. (a) Except as provided by

Section 31.061, taxes are payable only as provided by this

section. 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.

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.

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, Sec. 88, eff. September 1, 2009.

Sec. 31.061. PAYMENT OF TAXES ASSESSED AGAINST REAL PROPERTY BY

CONVEYANCE TO TAXING UNIT OF PROPERTY. (a) An owner of real

property may, subject to the approval of the governing body of

all of the taxing units, by deed convey the property to the

taxing unit that is owed the largest amount of the taxes,

penalties, and interest assessed against the property in payment

of the taxes, including delinquent taxes, penalties, and interest

assessed against the property by each taxing unit. The taxing

unit acquiring the property holds title to the property on behalf

of each taxing unit. The lien of each taxing unit on the property

conveyed is extinguished at the time of the conveyance. The

taxing unit acquiring the property may, subject to the approval

of the governing body of another taxing unit, by deed convey the

property to that taxing unit. The taxing unit acquiring the

property holds title to the property on behalf of each taxing

unit.

(b) A taxing unit acquiring property under this section may sell

the property. The sale may be conducted in a manner provided by

Section 34.05. If the taxing unit sells the property within six

months after the date the owner conveys the property, the taxing

unit shall pay to each taxing unit its proportionate share of the

sale proceeds according to each taxing unit's share of the total

amount of the taxes, penalties, and interest owed at the time of

the acquisition.

this section within six months after the date the owner conveys

the property shall pay to each taxing unit its proportionate

share, as determined under Subsection (b), of the appraised

market value of the property as shown on the most recent tax

roll, less the value of all encumbrances burdening the property.

On making the payment provided by this subsection, the taxing

unit owns the property outright and not on behalf of each taxing

unit. The period during which a taxing unit may hold title to the

property on behalf of each taxing unit may be extended subject to

the approval of the governing body of each taxing unit.

(d) The collector shall credit against the taxes, penalties, and

interest owed each taxing unit:

(1) the taxing unit's share, as determined under Subsection (b),

of the sale price if the property is sold within six months after

the date the owner conveys the property; or

(2) the taxing unit's share, as determined under Subsection (b),

of the appraised market value of the property as shown on the

most recent tax roll, less the value of all encumbrances

burdening the property, if the property is not sold within six

months after the date the owner conveys the property.

(e) The owner remains personally liable to each taxing unit to

the extent the amount of the taxes, penalties, and interest owed

each taxing unit exceeds the amount credited under Subsection

(d). The owner is entitled to a refund from each taxing unit to

the extent the amount credited under Subsection (d) exceeds the

amount of the taxes, penalties, and interest owed the taxing

unit.

(f) A conveyance of property to a taxing unit under this section

is voidable by the taxing unit at any time that the taxing unit

owns the property and determines that the condition of the

property on the date the owner conveyed it was or may have been

in violation of a federal or state law, regulation, rule, or

order. If the taxing unit voids the conveyance:

(1) the taxing unit shall execute a quitclaim deed of the

property to the owner, file the deed in the county records, and

give notice of the deed and its filing to the owner;

(2) the collector shall remove the credit against the taxes,

penalties, and interest owed each taxing unit made under this

section;

(3) a taxing unit that does not acquire the property shall

refund the payment made to it by the taxing unit that acquires

the property and reinstate the taxes, penalties, and interest

owed the taxing unit; and

(4) the lien of each taxing unit is reinstated as of the date it

originally attached.

(g) Repealed by Acts 1997, 75th Leg., ch. 1111, Sec. 8, eff.

Sept. 1, 1997.

Added by Acts 1993, 73rd Leg., ch. 697, Sec. 2, eff. Sept. 1,

1993. Amended by Acts 1997, 75th Leg., ch. 1111, Sec. 1, 8, eff.

Sept. 1, 1997.

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.

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.

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.

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.

Sec. 31.072. ESCROW ACCOUNTS. (a) The collector for a taxing

unit may enter a contract with a property owner under which the

property owner deposits money in an escrow account maintained by

the collector to provide for the payment of property taxes

collected by the collector on any property the person owns.

(b) A contract may not be made before October 1 of the year

preceding the tax year for which the account is established. The

collector may agree to establish a combined account for more than

one item of property having the same owner on the property

owner's request. If a collector collects taxes for more than one

taxing unit, an account must apply to taxes on the affected

property for each of the taxing units.

owner to make monthly deposits to the escrow account until the

amount set in the contract under Subsection (d) of this section

accrues in the account or until the tax bill for the property is

prepared, whichever occurs earlier.

(d) On request by a property owner to establish an escrow

account under this section, the collector shall estimate the

amount of taxes to be imposed on the property by the affected

taxing units in that year. A contract to establish an escrow

account must provide for deposits that would provide, as of the

date the collector estimates the tax bill for the property will

be prepared, a total deposit that is not less than the amount of

taxes estimated by the collector or the amount of taxes imposed

on the property by the affected taxing units in the preceding

year, whichever is less. The collector may agree to a deposit of

a greater amount on the property owner's request.

(e) The county tax assessor-collector shall maintain the escrow

account in the county depository. Any other collector shall

maintain the escrow account in the depository of the taxing unit

or other entity that employs the collector. The collector is not

required to maintain a separate account in the depository for

each escrow account but shall maintain separate records for each

escrow account.

(f) The property owner may withdraw from the collector the money

the owner deposited in an escrow account only if the withdrawal

is made before the date the tax bill is prepared or October 1 of

the tax year, whichever occurs earlier. On and after that date

and until the taxes are paid, the collector must agree to a

withdrawal by the taxpayer. The property owner may not withdraw

less than the total amount deposited in the escrow account.

(g) When the tax bill is prepared for property for which an

escrow account is established, the collector shall apply the

money in the account to the taxes imposed and deliver a tax

receipt to the taxpayer together with a refund of any amount in

the account in excess of the amount of taxes paid. If the amount

in the escrow account is not sufficient to pay the taxes in full,

the collector shall apply the money to the taxes and deliver to

the taxpayer a tax receipt for the partial payment and a tax bill

for the unpaid amount. If the escrow account applies to more than

one taxing unit or to more than one item of property, the

collector shall apply the amount to each taxing unit or item of

property in proportion to the amount of taxes imposed unless the

contract provides otherwise.

(h) Notwithstanding Subsection (a), if the property owner

requesting a collector to establish an escrow account under this

section is a disabled veteran as defined by Section 11.22 or a

recipient of the Purple Heart, the Congressional Medal of Honor,

the Bronze Star Medal, the Silver Star, the Legion of Merit, or a

service cross awarded by a branch of the United States armed

forces and the escrow account is to be used solely to provide for

the payment of property taxes collected by the collector on the

property owner's residence homestead, the collector shall enter

into a contract with the property owner under this section.

(i) Notwithstanding Subsection (a), if the property owner

requesting a collector to establish an escrow account under this

section is the owner of a manufactured home and the escrow

account is to be used solely to provide for the payment of

property taxes collected by the collector on the property owner's

manufactured home, the collector shall enter into a contract with

the property owner under this section.

Added by Acts 1989, 71st Leg., ch. 737, Sec. 2, eff. Aug. 28,

1989.

Amended by:

Acts 2005, 79th Leg., Ch.

85, Sec. 1, eff. May 17, 2005.

Acts 2007, 80th Leg., R.S., Ch.

863, Sec. 71, eff. January 1, 2008.

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, Sec. 10, eff. September 1, 2005.

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, Sec. 2, eff. September 1, 2005.

Sec. 31.08. TAX CERTIFICATE. (a) At the request of any person,

a collector for a taxing unit shall issue a certificate showing

the amount of delinquent taxes, penalties, interest, and any

known costs and expenses under Section 33.48 due the unit on a

property according to the unit's current tax records. If the

collector collects taxes for more than one taxing unit, the

certificate must show the amount of delinquent taxes, penalties,

interest, and any known costs and expenses under Section 33.48

due on the property to each taxing unit for which the collector

collects the taxes. The collector shall charge a fee not to

exceed $10 for each certificate issued. The collector shall pay

all fees collected under this section into the treasury of the

taxing unit that employs the collector.

(b) Except as provided by Subsection (c) of this section, if a

person transfers property accompanied by a tax certificate that

erroneously indicates that no delinquent taxes, penalties, or

interest are due a taxing unit on the property or that fails to

include property because of its omission from an appraisal roll

as described under Section 25.21, the unit's tax lien on the

property is extinguished and the purchaser of the property is

absolved of liability to the unit for delinquent taxes,

penalties, or interest on the property or for taxes based on

omitted property. The person who was liable for the tax for the

year the tax was imposed or the property was omitted remains

personally liable for the tax and for any penalties or interest.

Acts 1979, 66th Leg., p. 2286, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1983, 68th Leg., p. 662, ch. 149, Sec. 1,

eff. Sept. 1, 1983; Acts 1987, 70th Leg., ch. 105, Sec. 1, eff.

Sept. 1, 1987.

Amended by:

Acts 2005, 79th Leg., Ch.

846, Sec. 2, eff. September 1, 2005.

Acts 2005, 79th Leg., Ch.

1126, Sec. 11, eff. September 1, 2005.

Sec. 31.081. PROPERTY TAX WITHHOLDING ON PURCHASE OF BUSINESS OR

INVENTORY. (a) This section applies only to a person who

purchases a business, an interest in a business, or the inventory

of a business from a person who is liable under this title for

the payment of taxes imposed on personal property used in the

operation of that business.

(b) The purchaser shall withhold from the purchase price an

amount sufficient to pay all of the taxes imposed on the personal

property of the business, plus any penalties and interest

incurred, until the seller provides the purchaser with:

(1) a receipt issued by each appropriate collector showing that

the taxes due the applicable taxing unit, plus any penalties and

interest, have been paid; or

(2) a tax certificate issued under Section 31.08 stating that no

taxes, penalties, or interest is due the applicable taxing unit.

this section is liable for that amount to the applicable taxing

units to the extent of the value of the purchase price, including

the value of a promissory note given in consideration of the sale

to the extent of the note's market value on the effective date of

the purchase, regardless of whether the purchaser has been

required to make any payments on that note.

(d) The purchaser may request each appropriate collector to

issue a tax certificate under Section 31.08 or a statement of the

amount of the taxes, penalties, and interest that are due to each

taxing unit for which the collector collects taxes. The collector

shall issue the certificate or statement before the 10th day

after the date the request is made. If a collector does not

timely provide or mail the certificate or statement to the

purchaser, the purchaser is released from the duties and

liabilities imposed by Subsections (b) and (c) in connection with

taxes, penalties, and interest due the applicable taxing unit.

(e) An action to enforce a duty or liability imposed on a

purchaser by Subsection (b) or (c) must be brought before the

fourth anniversary of the effective date of the purchase. An

action to enforce the purchaser's duty or liability is subject to

a limitation plea by the purchaser as to any taxes that have been

delinquent at least four years as of the date the collector

issues the statement under Subsection (d).

(f) This section does not release a person who sells a business

or the inventory of a business from any personal liability

imposed on the person for the payment of taxes imposed on the

personal property of the business or for penalties or interest on

those taxes.

(g) For purposes of this section:

(1) a person is considered to have purchased a business if the

person purchases the name of the business or the goodwill

associated with the business; and

(2) a person is considered to have purchased the inventory of a

business if the person purchases inventory of a business, the

value of which is at least 50 percent of the value of the total

inventory of the business on the date of the purchase.

Added by Acts 1999, 76th Leg., ch. 1481, Sec. 10, eff. Jan. 1,

2000.

Sec. 31.10. REPORTS AND REMITTANCES OF OTHER TAXE