The Laws of Texas, 1929-1931 [Volume 27] Page: 449 of 1,943
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FORTY-SECOND LEGISLATURE-REGULAR SESSION. 3
PROVIDING FOR INSTALLMENT PLAN OF PAYING
TAXES.
S. B. No. 8.] CHAPTER 3.
An Act to postpone the collection of State, County, Special School, School
District, Road Districts, Levee Improvement District, Irrigation District
Taxes and any other defined taxing sub-divisions of the County
other than incorporated cities and towns, levied and assessed for the
year 1930, other than poll taxes, until October 15, 1931; except that
this Act shall not apply to any Independent School District, or any
Water Improvement District, which now is or may hereafter be by
Law authorized to collect its taxes in either semi-annual or quarterly
installments; providing that the taxpayer may pay one-half of all of his
taxes in any one county at any time and receive receipt therefor; and
providing for interest on such taxes not paid prior to February 1, 1931;
providing for penalty if not paid by October 15, 1931; providing that
all laws and parts of laws in conflict herewith shall be subject to the
terms of this Act and be controlled hereby; and declaring an emergency.
Be it enacted by the Legislature of the State of Texas:
SECTION 1. The time of payment of all State, County, Special
School, School District, Road Districts, Levee Improvement District
and Irrigation District Taxes, and any other defined taxing
subdivisions of the County other than incorporated cities and
towns, levied and assessed for the year 1930, other than poll
taxes, is hereby extended until October 15, 1931, the Tax Collector
shall prepare and make his annual settlement, at the time
and in the manner now required by Law, but no delinquent
notices shall be issued and no costs shall accrue until after said
date.
Provided, further, this Act shall not apply to any Independent
School District, or any Water Improvement District which now
is or may hereafter be by Law authorized to collect its taxes
either in semi-annual or quarterly installments.
Provided, that any person may at any time before the taxes
become delinquent under this Act, pay one-half of all taxes affected
by this Act due by him on all his property in any one
County and one-half of the interest accrued thereon at date of
payment, and upon said payment the Tax Collector to whom
said payment is properly made shall issue to said taxpayer
such temporary receipt as the Comptroller of Public Accounts
may approve, and thereafter no further interest and no penalty
shall for any reason accrue upon said taxes paid.
And the Tax Collector receiving such payments shall report
and account for said taxes as he would under full tax payment.
Provided, further, it shall be the duty of the Comptroller of
Public Accounts to prescribe such forms for receipts and reports
as he may deem necessary.
SEC 2. No action shall be taken by any officer whose duty
is to enforce the collection of said taxes mentioned in Section 1,
hereof, until after October 15, 1931.
SEC. 3. The penalty of ten per cent now provided by Law
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1929-1931 [Volume 27], book, 1931; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth16362/m1/449/: accessed April 30, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .