Texas Tax Code 31.033 – Installment Payments of Taxes On Property in Disaster Area or Emergency Area That Has Not Been Damaged as a Result of Disaster or Emergency
(a) In this section, “disaster,” “disaster area,” “emergency,” and “emergency area” have the meanings assigned by § 31.032(g).
(b) This section applies only to:
(1) real property that:
(A) is owned or leased by a business entity that had not more than the amount calculated as provided by § 31.032(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 or emergency area; and
(C) has not been damaged as a direct result of the disaster or emergency;
(2) tangible personal property that is owned or leased by a business entity described by Subdivision (1)(A); and
(3) taxes that are imposed on the property by a taxing unit before the first anniversary of the disaster or emergency.
Terms Used In Texas Tax Code 31.033
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- Tax year: means the calendar year. See Texas Tax Code 1.04
- Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
(c) The governing body of a taxing unit may authorize a person to pay the taxing unit’s taxes imposed on property that the person owns in installments. If the governing body of a taxing unit adopts the installment-payment option under this subsection, Sections 31.032(b), (b-1), (c), and (d) apply to the payment by a person of the taxing unit’s taxes imposed on property that the person owns in the same manner as those subsections apply to the payment of taxes imposed on property to which § 31.032 applies.
(d) The comptroller shall adopt rules to implement this section.