Journal of the Senate of Texas being the Second Called Session of the Forty-Third Legislature Page: 72
This legislative document is part of the collection entitled: Texas Senate Journals and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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72 SENATE JOURNAL.
of Texas, in the District Court of Na-
varro County, Texas.
Have had the same under con-
sideration, and I am instructed to
report it back to the Senate with the
recommendation that it do pass, and
be not printed.
HOPKINS, Chairman.
Committee Room,
Austin, Texas, Feb. 9, 1934.
Hon. Edgar E. Witt, President of the
Senate.
Sir: We, your Committee on State
Affairs, to whom was referred
S. B. No. 2, A bill to be entitled
"An Act to amend Aritcle 7336, as
amended by Chapter 117, Acts Forty-
second Legislature, providing the
time when taxes shall become due
and when they shall become delin-
quent, etc.; and declaring an emer-
gency."
Have had the same under con-
sideration, and I am instructed to
report it back to the Senate with the
recommendation that it do not pass,
but that the committee substitute,
hereto attached, do pass in lieu there-
of.
HOPKINS, Chairman.By Hornsby.
S. B. No. 2.
A BILL
To Be Eentitled
An Act to amend Article 7336, Re-
vised Civil Statutes of 1925, as
amended by Chapter 117, Acts
Forty-second Legislature, provid-
ing the time when ad valorem
taxes shall become due and when
they shall become delinquent pro-
viding penalty for non-payment of
said taxes and for interest there-
on; providing that current ad va-
lorem taxes hereafter paid in full
in October or November next suc-
ceeding the return of the assess-
ment rolls of the county to the
Comptroller of Public Accounts
shall be discounted two per cent
and that current ad valorem taxes
hereafter paid in December of the
year next succeeding the return
of the assessment rolls of the
county to the Comptroller of Pub-
lic Accounts shall be discounted
one per cent; providing for
payment of one-half of cur-
rent ad valorem taxes on or
before November 30 and one-half
of same on or before June 30,
both said dates of the year next
succeeding the return of the as-
sessment rolls of the county to theComptroller of Public Accounts,
and providing penalty for failure
or refusal to pay last one-half;
providing for graduated penalty on
all current taxes not paid on Feb-
ruary 1, 1934, and on current
taxes not paid on February 1 of
each year thereafter; providing
methods of assessing, collecting
and distributing penalties and in-
terest; providing form and time
delinquent rolls shall be made by
tax collector; providing that the
Comptroller of Public Accounts
shall prescribe forms for tax rolls
to be used by the county tax as-
sessors and collectors of taxes;
providing that all laws in conflict
with this Act are repealed; and
declaring an emergency.
Be it enacted by the Legislature of
the State of Texas:
Section 1. That Article 7336 of
the Revised Civil Statutes of 1925,
as amended by Chapter 117, Acts
Forty-second Legislature, be and the
same is hereby amended so as to
hereafter read as follows:
Article 7336. That if any person
shall pay on or before November 30
next succeeding the return of the
assessment rolls of the county to the
Comptroller of Public Accounts all
of the ad valorem taxes imposed by
law on him or his property then the
amount of said ad valorem taxes
shall be discounted two (2%) per
cent; that if any person shall pay af-
ter November 30 and on or before
December 31 next succeeding the re-
turn of the assessment rolls of the
county to the Comptroller of Pub-
lic Accounts all of the ad valorem
taxes imposed by law on him or his
property then the amount of said
ad valorem taxes shall be dis-
counted one (1% ) per cent.
That if any person shall pay on
or before November 30 next suc-
ceeding the return of the assessment
rolls of the county to the Comptroller
of Public Accounts one-half of the
ad valorem taxes imposed by law on
him or his property then he shall
have until and including the 30th
day of the succeeding June within
which to pay the other one-half of
his said ad valorem taxes without
penalty or interest thereon during
said time. Persons paying ad valo-
rem taxes in one-half payments as
above set out shall not be entitled to
discount.
If said taxpayer after paying one-
half of his ad valorem taxes on orSENATE JOURNAL.
72
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Texas. Legislature. Senate. Journal of the Senate of Texas being the Second Called Session of the Forty-Third Legislature, legislative document, 1934; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth307712/m1/78/?q=%22%22~1: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.