BILL ANALYSIS



H.B. 2883
By: Romo
05-04-95
Committee Report (Unamended)


BACKGROUND

Currently, tax assessors-collectors shall assess, collect, or
assess and collect taxes for another taxing unit if required by law
or by an intergovernmental contract as provided by Section 6.23,
Tax Code.  Additionally, Section 6.24 allows the governing body of
a taxing unit other than a county to contract (as provided by the
Interlocal Cooperation Act) with the governing body of another
taxing unit or with the appraisal district board of directors to
perform assessment or collection duties.  The commissioners court
may contract with another taxing unit or the appraisal district for
assessment or collection duties -- with approval of the elected
county assessor-collector.

Section 6.27 provides that county assessor-collectors who assess or
collect for another taxing unit are entitled to a reasonable fee,
not to exceed actual costs, when required by law or an action by a
contracting governing body.  The section also requires reasonable
compensation for assessor-collectors for taxing units other than
the county for assessing or collecting taxes as required by law,
action by a contracting governing body or by intergovernmental
contract.  The Attorney General has defined "actual costs" as the
costs that the collecting unit incurs over and above those it would
incur if it were not collecting for another unit.

PURPOSE

This bill would authorize the commissioners court of a county with
a population of 1.185 million or more to approve a fee for the
county tax assessor-collector for assessing and collecting taxes
for another taxing entity.  Additionally, it provides the same
ability for the governing board of another taxing unit other than
a county.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 6.27 (Compensation for Assessment and
Collection), Tax Code, to provide that the commissioners court (in
counties with a population greater that 1.185 million), and the
governing body (in taxing units within counties with a population
greater than 1.185 million) would set the collection fee for
assessing or collecting for other taxing units.

Deletes references to "actual costs."

Provides that this section prevails over Section 6.23 if there is
a conflict.

SECTION 2.  Effective date: September 1, 1995

SECTION 3.  Emergency clause

SUMMARY OF COMMITTEE ACTION

Public notice was posted in accordance with the rules, and a public
hearing was held on April 25, 1995.  Representative Romo explained
the bill.  Without objection, H.B. 2883 was left pending before the
committee.

On May 2, 1995, the committee met in a public hearing and
considered H.B. 2883 on pending business.  By a record vote of 7
ayes, 0 nays, 2 present not voting and 2 absent, the committee
voted to report H.B. 2883 to the House without amendment with the
recommendation that it do pass.


     Testimony received in favor of the bill (4/25/95):

           Dan Johnson, representing himself and Bexar County