PROP TX-TAXING DISTRICT LEASE

Session: 103rd General Assembly
Year: 2023
Bill #: SB0161
Category: Revenue
Position: Under Review
Mandate?
Revenue Loss?
Authority Preemption?

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Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.



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