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.