How is a timely action defined if the last day falls on a weekend or holiday?

A timely action is defined by specific guidelines that accommodate situations when deadlines fall on a weekend or a holiday. In Texas property tax law, if the last day for completing an action lands on a Saturday, Sunday, or a recognized holiday, the requirement is automatically extended to the next business day. This means that any action that is performed on that following business day is considered timely.

The rationale behind this guideline is to ensure fairness and accessibility for individuals and entities who are required to complete specific actions or filings. Since governmental offices and services are typically closed during weekends and holidays, extending the deadline to the next business day allows for compliance without penalizing individuals for circumstances beyond their control. Thus, fulfilling the requirement on the next business day effectively meets the criteria for timely action.