S.B. No. 1764
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,
(2) property subject to an order of sale under
Subchapter C, Chapter 33; or
(3) real property seized under Subchapter E, Chapter
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. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1764 passed the Senate on
April 20, 2021, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 1764 passed the House on
May 25, 2021, by the following vote: Yeas 147, Nays 0, one
present not voting.
Chief Clerk of the House