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House Bill 2104 |
House Author: Jackson, Jim |
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Effective: 9-1-11 |
Senate Sponsor: West |
House Bill 2104 amends the Tax Code to set the minimum amount of the bond for county taxes that a person elected or appointed as county assessor-collector must give to the county commissioners court before undertaking the duties of office at $2,500. The bill authorizes the commissioners court of a county with a population of 1.5 million or more to set the maximum amount of the bond in an amount greater than $100,000, as an exception to the existing $100,000 cap on the amount of such a bond, and clarifies that the bond for county taxes must be approved by the commissioners court to be effective.