Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
HB4315 by Craddick (Relating to the eligibility of a county assessor-collector to serve on the board of directors of an appraisal district.), As Introduced
No fiscal implication to the State is anticipated.
The bill would amend Chapter 6 of the Tax Code, regarding local property tax administration, to allow a county tax assessor-collector to be appointed by a taxing unit as a voting director of the board of directors of the appraisal district. The bill would prohibit a county assessor-collector to serve as a nonvoting director if the board enters into a contract with another taxing unit in the county or with the board of directors of the appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes for the county.
The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2021.
Local Government Impact
No fiscal implication to units of local government is anticipated.