By Solis H.B. No. 2746
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the consolidation of ad valorem tax assessment and
1-3 collection.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Effective January 1, 1994, Section 6.26, Tax Code
1-6 is amended to read as follows:
1-7 (a) An election by all taxing entities in an appraisal
1-8 district must be called within one hundred (120) days of January 1,
1-9 1994, to determine who will be the assessor-collector of ad valorem
1-10 taxes for all taxing entities within the appraisal district. <The
1-11 qualified voters residing in an appraisal district by petition
1-12 submitted to the county clerk of the county principally served by
1-13 the appraisal district may require that an election be held to
1-14 determine whether or not to require the appraisal district, the
1-15 county assessor-collector, or a specified taxing unit within the
1-16 appraisal district to assess, collect, or assess and collect
1-17 property taxes on property appraised by the district for all taxing
1-18 units.>
1-19 (b) Candidates for assessing and collecting taxes are the
1-20 county assessor-collector, the appraisal district, or any specified
1-21 taxing entity within the Appraisal District. Taxing entities
1-22 nominate candidates to the county clerk of the county principally
1-23 served by the appraisal district. All nominated candidates will be
2-1 on the ballot. <The qualified voters of a taxing unit that
2-2 assesses, collects, or assesses and collects its own property taxes
2-3 by petition submitted to the governing body of the taxing unit may
2-4 require that an election be held to determine whether or not to
2-5 require the appraisal district, the county assessor-collector, or
2-6 another taxing unit that is assessing and collecting property taxes
2-7 to assess, collect, or assess and collect the unit's property
2-8 taxes.>
2-9 <(c) A petition is valid if:>
2-10 <(1) it states that it is intended to require an
2-11 election in the appraisal district or taxing unit on the question
2-12 of consolidation of assessing or collecting functions or both;>
2-13 <(2) it states the functions to be consolidated and
2-14 identifies the entity or office that will be required to perform
2-15 the functions; and>
2-16 <(3) it is signed by a number of qualified voters
2-17 equal to at least 10 percent of the number of qualified voters,
2-18 according to the most recent official list of qualified voters,
2-19 residing in the appraisal district, if the petition is authorized
2-20 by Subsection (a) of this section, or in the taxing unit, if the
2-21 petition is authorized by Subsection (b) of this section, or by
2-22 10,000 qualified voters, whichever number is less.>
2-23 <(d) Not later than the 10th day after the day the petition
2-24 is submitted, the commissioners court, if the petition is
2-25 authorized by Subsection (a) of this section, or the governing body
3-1 of the taxing unit, if the petition is authorized by Subsection (b)
3-2 of this section, shall determine whether the petition is valid and
3-3 pass a resolution stating its finding. The signature of a person
3-4 may not be counted for purposes of validating the petition under
3-5 Subsection (c)(3) of this section if:>
3-6 <(1) the person does not enter beside his signature at
3-7 the time of his signing the date on which he signs the petition; or>
3-8 <(2) the person signs the petition more than 90 days
3-9 before the date on which the petition is submitted to the county
3-10 clerk or the governing body.>
3-11 <(e) If the commissioners court or the governing body finds
3-12 that the petition is valid, it shall order that an election be held
3-13 in the district or taxing unit on the next uniform election date
3-14 prescribed by the Texas Election Code that is more than 60 days
3-15 after the last day on which it could have acted to approve or
3-16 disapprove the petition. At the election, the ballots shall be
3-17 prepared to permit voting for or against the proposition:
3-18 "Requiring the (name of entity or office) to (assess, collect, or
3-19 assess and collect, as applicable) property taxes for (all taxing
3-20 units in the appraisal district for _____________ county or name of
3-21 taxing unit or units, as applicable).">
3-22 <(f)> (c) <If a majority of the qualified voters voting on
3-23 the question in the election favor the proposition,> The person,
3-24 the entity or office named by the ballot shall perform the
3-25 functions <named by the ballot> of consolidated assessor-collector
4-1 beginning with the next time property taxes are assessed and
4-2 collected. <as applicable, that is more than 90 days after the date
4-3 of the election. If the governing bodies (and appraisal district
4-4 board of directors when the district is involved) agree, a function
4-5 may be consolidated when performance of the function begins in less
4-6 than 90 days after the date of the election.>
4-7 <(g)> (d) <A taxing unit> All taxing entities within the
4-8 appraisal district shall pay the actual cost or <performance of the
4-9 functions to the office or entity that performs functions for it
4-10 pursuant to an election as provided by the section>
4-11 assessing-collecting of taxes.
4-12 <(h) If a taxing unit is required by election pursuant to
4-13 Subsection (b) of this section to assess, collect, or assess and
4-14 collect property taxes for another taxing unit, it also shall
4-15 perform the functions for all taxing units for which the other unit
4-16 previously performed those functions pursuant to law or
4-17 intergovernmental contract.>
4-18 <(i)> (e) If <the functions are consolidated by an election,
4-19 a taxing unit may not terminate the consolidation within two years
4-20 after the date of the consolidation> the performance of the
4-21 elected, consolidated assessor-collector is unsatisfactory to
4-22 majority of taxing entities, the entities may, at anytime after two
4-23 years, call for a new election.
4-24 <(j)> (f) <An appraisal district> The consolidated
4-25 assessor-collector may not be required by an election to, but may,
5-1 assess<,> and collect<, or assess and collect> taxes on property
5-2 outside the district's boundaries. <A taxing unit may not be
5-3 required by an election to assess, collect, or assess and collect
5-4 taxes on property outside the boundaries of the appraisal district
5-5 that appraises property for the unit.>
5-6 SECTION 2. Effective May 1, 1994, Section 6.23 of the Tax
5-7 Code is amended to read as follows, to wit:
5-8 (a) The consolidated assessor-collector shall assess and
5-9 collect all ad valorem taxes for all taxing entities within the
5-10 appraisal district. <The county assessor-collector shall assess
5-11 and collect taxes on property in the county for the county. He
5-12 shall also assess and collect taxes on property for another taxing
5-13 unit if:>
5-14 <(1) the law creating or authorizing creation of the
5-15 unit requires it to use the county assessor-collector for the taxes
5-16 the unit imposes in the county;>
5-17 <(2) the law creating or authorizing creation of the
5-18 unit imposes taxes in the county;>
5-19 <(3) the governing body of the unit requires the
5-20 county to assess and collect its taxes as provided by Subsection
5-21 (c) of Section 6.22 of the code; or>
5-22 <(4) required by an intergovernmental contract.>
5-23 <(b) The assessor collector for a taxing unit other than a
5-24 county shall assess, collect, or assess and collect taxes, as
5-25 applicable, for the unit. He shall also assess, collect, or assess
6-1 and collect taxes, as applicable, for another unit if:>
6-2 <(1) required by or pursuant to the law creating or
6-3 authorizing creation of the other unit; or>
6-4 <(2) required by an intergovernmental contract.>
6-5 SECTION 3. Effective May 1, 1994, Section 6.275 is amended
6-6 to read as follows:
6-7 Release of Assessor from Liability. An assessor-collector or
6-8 consolidated assessor-collector is not personally liable for the
6-9 loss of public funds in the custody of the assessor-collector's or
6-10 consolidated assessor-collector's <or the assessor-collector's>
6-11 office if a district court enters a declaratory judgment that the
6-12 loss is due to a reason other than the negligence or misconduct of
6-13 the assessor-collector.
6-14 SECTION 4. Bonds for all Taxes.
6-15 (a) To qualify for office, a person or entity elected or
6-16 appointed as county tax assessor-collector or consolidated
6-17 assessor-collector must, within 20 days after receiving notice of
6-18 his election or appointment, give bonds to the state<, and to the>
6-19 county, and to all other political subdivisions for which taxes are
6-20 being collected, conditioned on the faithful performance of his
6-21 duties as such assessor-collector.
6-22 (b) The bond for state taxes must be payable to the governor
6-23 and his successors in office in an amount equal to five percent of
6-24 the net state collections from motor vehicle sales and use taxes
6-25 and motor vehicle registration fees in the county during the year
7-1 ending August 31 preceding the date bond is given, except that the
7-2 amount of bond may not be less than $2,500 or more than $100,000.
7-3 To be effective, the bond must be approved by the commissioners
7-4 court and the state comptroller of public accounts.
7-5 (c) The bond for county taxes and all other political
7-6 subdivision must be payable to <commissioners court> the respective
7-7 agencies or political subdivisions in the amount equal to 10
7-8 percent of the total amount of <county> taxes imposed in the
7-9 preceding tax year, except that the amount of the bond may not be
7-10 more than $100,000. To be effective the bond must be approved by
7-11 the commissioners court or other consolidated assessor-collector
7-12 governing body.
7-13 (d) The state comptroller of public accounts or the
7-14 commissioners court may require a new bond for state taxes at any
7-15 time. <The commissioners court may require a new bond for county
7-16 taxes at any time.> However, the total amount of bonds requires of
7-17 assessor-collector may not exceed $100,000 at any one time. The
7-18 commissioners court shall suspend the assessor-collector from
7-19 office and begin removal proceedings if he fails to give bond
7-20 within a reasonable time after demand.
7-21 (e) The assessor-collector's official oath and bonds <for
7-22 state and county taxes> shall be recorded in the office of the
7-23 county clerk, and the county judge shall submit the bond for state
7-24 taxes to the state comptroller of public accounts<.> and all other
7-25 bonds to the respective taxing entity or agency for their approval.
8-1 (f) <A county> Each taxing entity or agency shall pay a
8-2 reasonable premium for the consolidated assessor-collector's bonds
8-3 <for state and county taxes out of the county general revenue fund>
8-4 as called for herein on presentation <to the commissioners court>
8-5 to it of a bill for the premium authenticated as required by law
8-6 for other claims against the <county> taxing entity. A court of
8-7 competent jurisdiction may determine the reasonableness of any
8-8 amount claimed as a premium.
8-9 SECTION 5. Effective May 1, 1994, Section 6.30 is amended as
8-10 follows:
8-11 (a) The consolidated assessor-collector shall, with the
8-12 advice and consent of his governing body, contract for the
8-13 collection of delinquent taxes for all taxing entities in the
8-14 appraisal district. The attorney's compensation is set in the
8-15 contract, but the total amount of compensation provided may not
8-16 exceed 20 percent of the amount of delinquent taxes, penalty, and
8-17 interest collected. <The county attorney or, if there is no county
8-18 attorney, the district attorney shall represent the county to
8-19 enforce the collection of delinquent taxes if the commissioners
8-20 court does not contract with a private attorney as provided by
8-21 Subsection (c) of this section.>
8-22 <(b) The governing body of a taxing unit other than a county
8-23 may determine who represents the unit to enforce the collection of
8-24 delinquent taxes. If a taxing unit collects taxes for another
8-25 taxing unit, the attorney representing the unit to enforce the
9-1 collection of delinquent taxes may represent the other unit with
9-2 consent of its governing body.>
9-3 <(c) The governing body of a taxing unit may contract with
9-4 any competent attorney to represent the unit to enforce the
9-5 collection of delinquent taxes. The attorney's compensation is set
9-6 in the contract, but the total amount of compensation provided may
9-7 not exceed 20 percent of the amount of delinquent tax, penalty, and
9-8 interest collected.>
9-9 <(d) Repealed in 1983.>
9-10 <(e)> (b) A contract with an attorney that does not conform
9-11 to the requirements of this section is void.
9-12 SECTION 6. The importance of this legislation and the
9-13 crowded condition of the calendars in both houses create an
9-14 emergency and an imperative public necessity that the
9-15 constitutional rule requiring bills to be read on three several
9-16 days in each house be suspended, and this rule is hereby suspended.