BILL ANALYSIS C.S.S.B. 1366 By: Wentworth (Longoria) 5-9-95 Committee Report (Substituted) BACKGROUND Currently, neither the county clerk nor the county tax assessor-collector may delegate their duties to another county officer. This often results in a duplicative and time-consuming process for application and approval of the various permits and licenses issued by both offices. PURPOSE As proposed, S.B. 1366 authorizes a tax assessor-collector and county clerk to delegate duties in certain circumstances. 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 11.37(a), Alcoholic Beverage Code, to authorize a county clerk to delegate the duty of certifying certain information given in an application for a permit in the same manner as provided by Section 61.313. SECTION 2. Chapter 61B, Alcoholic Beverage Code, by adding Sections 61.313 and 61.314, as follows: Sec. 61.313. DELEGATION OF DUTIES OF COUNTY CLERK. (a) Authorizes a county clerk to file a written instrument with the commissioners court of the county delegating to another county official the duties imposed on the county clerk under this chapter. (b) Provides that an action taken by a county officer acting under the delegated authority of the county clerk has the same effect as an action taken by the county clerk. (c) Authorizes a county clerk to withdraw the authority delegated and to perform a duty imposed by this chapter during the period in which the written instrument is in effect. (d) Authorizes the county clerk to revoke the written instrument at any time. Sec. 61.314. DELEGATION OF DUTIES OF TAX ASSESSOR-COLLECTOR. (a) Authorizes a tax assessor-collector to file a written instrument with the commissioners court of the county delegating to another county official the duties imposed on the tax assessor-collector. (b) Provides that an action taken by a county officer acting under the delegated authority of the tax assessor-collector has the same effect as an action taken by the tax assessor-collector. (c) Authorizes the tax assessor-collector to withdraw the authority delegated and to perform a duty imposed by this chapter during the period in which the written instrument is in effect. (d) Authorizes a tax assessor-collector to revoke the written instrument at any time. SECTION 3. Amends Section 6.27, Tax Code, as follows: Sec. 6.27. COMPENSATION FOR ASSESSMENT AND COLLECTION. (a) Adds except as provided by subsection (b) and deletes reference to "actual costs incurred". (b) Entitles the county assessor-collector for a county with a population 1.185 million or more to the fee approved by the commissioners court of the county in which the county assessor-collector holds office for assessing and collecting taxes for a taxing unit pursuant to Section 6.23 (a) (1), (2) or (3). (c) Adds except as provided by subsection (d) and deletes reference to "actual costs incurred". (d) Entitles the tax assessor-collector for a taxing unit other than a county that is located in a county with a population of 1.185 million or more to compensation in the amount approved by the governing body of the taxing unit that employs the assessor or collector for assessing or collecting taxes for another taxing unit pursuant to Section 6.23 (b). (e) Provides that to the extent of a conflict between this section and Section 6.23, this section prevails. SECTION 4. Act takes effect immediately, except that Section 3 of this Act takes effect September 1, 1995. SECTION 5. Emergency clause. COMPARISON OF ORIGINAL TO SUBSTITUTE The committee substitute, in Section 3, deletes language that states the assessor or collector is entitled to a reasonable fee which may not exceed the actual costs incurred, and adds language that entitles the assessor-collector for a county with a population of 1.185 million or more to the fee approved by the county commissioners court. The committee substitute, in Section 3, deletes language that states the assessor or collector for a taxing unit other than a county is entitled to reasonable compensation which may not exceed actual costs, and adds language that entitles the assessor-collector for a taxing unit other than county that is located in a county with a population of 1.185 million or more to compensation in the amount approved by the governing body of the taxing unit. The committee substitute has an immediate effective date, except that Section 3 takes effect September 1, 1995. SUMMARY OF COMMITTEE ACTION SB 1366 was considered by the County Affairs Committee in a formal hearing on 5/9/95. The committee considered a complete committee substitute. The committee substitute was adopted without objection. SB 1366 was reported favorably, as substituted, with the recommendation that it do pass and be printed and be sent to the Committee on Local and Consent Calendars, by the record vote of 7 ayes, 0 nays, 0 pnv, 2 absent.