By Craddick                                           H.B. No. 2611
       74R3393 SMH-F
                                 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.  Section 1.04, Tax Code, is amended by adding
    1-6  Subdivision (20) to read as follows:
    1-7              (20)  "Consolidated assessor-collector" means the
    1-8  assessor-collector elected under Section 6.26 for an appraisal
    1-9  district.  A reference to the assessor or collector for a taxing
   1-10  unit other than a county means the consolidated assessor-collector.
   1-11        SECTION 2.  Sections 6.22, 6.23, 6.235, 6.26, 6.27, 6.275,
   1-12  and 6.29, Tax Code, are amended to read as follows:
   1-13        Sec. 6.22.  Assessor and Collector for Other Taxing Units.
   1-14  <(a)>  The assessor and collector for a taxing unit other than a
   1-15  county is the consolidated assessor-collector of the appraisal
   1-16  district in which the unit participates <or a home-rule city are
   1-17  determined by the law creating or authorizing creation of the unit.>
   1-18        <(b)  The assessor and collector for a home-rule city are
   1-19  determined by the city's charter and ordinances.>
   1-20        <(c)  The governing body of a taxing unit authorized to have
   1-21  its own assessor and collector by official action in the manner
   1-22  required by law for official action by the body may require the
   1-23  county to assess and collect the taxes the unit imposes in the
   1-24  county in the manner in which the county assesses and collects its
    2-1  taxes.  The governing body of the unit may revoke the requirement
    2-2  at any time by the same official action>.
    2-3        Sec. 6.23.  Duties of Assessor and Collector.  (a)  Except as
    2-4  provided by Subsection (b), the consolidated assessor-collector
    2-5  shall assess and collect taxes on property for each taxing unit in
    2-6  an appraisal district.
    2-7        (b)  The county assessor-collector shall assess and collect
    2-8  taxes on property in the county for the county.  <He shall also
    2-9  assess and collect taxes on property for another taxing unit if:>
   2-10              <(1)  the law creating or authorizing creation of the
   2-11  unit requires it to use the county assessor-collector for the taxes
   2-12  the unit imposes in the county;>
   2-13              <(2)  the law creating or authorizing creation of the
   2-14  unit does not mention who assesses and collects its taxes and the
   2-15  unit imposes taxes in the county;>
   2-16              <(3)  the governing body of the unit requires the
   2-17  county to assess and collect its taxes as provided by Subsection
   2-18  (c) of Section 6.22 of this code; or>
   2-19              <(4)  required by an intergovernmental contract.>
   2-20        <(b)  The assessor and collector for a taxing unit other than
   2-21  a county shall assess, collect, or assess and collect taxes, as
   2-22  applicable, for the unit.  He shall also assess, collect, or assess
   2-23  and collect taxes, as applicable, for another unit if:>
   2-24              <(1)  required by or pursuant to the law creating or
   2-25  authorizing creation of the other unit; or>
   2-26              <(2)  required by an intergovernmental contract.>
   2-27        Sec. 6.235.  Continuing Education Requirements.  (a)  During
    3-1  each full term of office, a county assessor-collector, or
    3-2  consolidated assessor-collector, of a county with a population of
    3-3  1,000,000 or more shall complete 64 or more classroom hours of
    3-4  instruction that relate to the duties of the office and that are
    3-5  accredited by the Board of Tax Professional Examiners, the division
    3-6  of the office of comptroller with responsibility for property
    3-7  taxes, the division of the Texas Department of Transportation with
    3-8  responsibility for motor vehicles, or the secretary of state as
    3-9  continuing education credits for the <office of county>
   3-10  assessor-collector.
   3-11        (b)  A county assessor-collector, or consolidated
   3-12  assessor-collector, of a county with a population of 1,000,000 or
   3-13  more shall certify completion of the requirements of Subsection (a)
   3-14  to the executive director of the Board of Tax Professional
   3-15  Examiners.
   3-16        (c)  For the purposes of removal under Subchapter B, Chapter
   3-17  87, Local Government Code, "incompetency" in the case of a county
   3-18  assessor-collector or consolidated assessor-collector includes the
   3-19  failure to comply with the requirements of this section.
   3-20        Sec. 6.26.  Election to Consolidate Assessing and Collecting
   3-21  Functions.  (a)  The qualified voters residing in an appraisal
   3-22  district, at an election called for that purpose, shall elect <by
   3-23  petition submitted to the county clerk of the county principally
   3-24  served by the appraisal district may require that an election be
   3-25  held to determine whether or not to require> the appraisal
   3-26  district, the county assessor-collector, or a specified taxing unit
   3-27  within the appraisal district to be the consolidated
    4-1  assessor-collector for the district <assess, collect, or assess and
    4-2  collect property taxes on property appraised by the district for
    4-3  all taxing units>.
    4-4        (b)  The governing body of each taxing unit in the appraisal
    4-5  district may nominate the appraisal district, the county
    4-6  assessor-collector, or a specified taxing unit in the appraisal
    4-7  district for election as consolidated assessor-collector for the
    4-8  district.  Nominations shall be submitted to the county clerk of
    4-9  the county in which the appraisal district is established.  Each
   4-10  nominated candidate must appear on the ballot.  The commissioners
   4-11  court shall order that the election be held <The qualified voters
   4-12  of a taxing unit that assesses, collects, or assesses and collects
   4-13  its own property taxes by petition submitted to the governing body
   4-14  of the taxing unit may require that an election be held to
   4-15  determine whether or not to require the appraisal district, the
   4-16  county assessor-collector, or another taxing unit that is assessing
   4-17  and collecting property taxes to assess, collect, or assess and
   4-18  collect the unit's property taxes>.
   4-19        (c)  Each <A petition is valid if:>
   4-20              <(1)  it states that it is intended to require an
   4-21  election in the appraisal district or taxing unit on the question
   4-22  of consolidation of assessing or collecting functions or both;>
   4-23              <(2)  it states the functions to be consolidated and
   4-24  identifies the entity or office that will be required to perform
   4-25  the functions; and>
   4-26              <(3)  it is signed by a number of qualified voters
   4-27  equal to at least 10 percent of the number of qualified voters,
    5-1  according to the most recent official list of qualified voters,
    5-2  residing in the appraisal district, if the petition is authorized
    5-3  by Subsection (a) of this section, or in the taxing unit, if the
    5-4  petition is authorized by Subsection (b) of this section, or by
    5-5  10,000 qualified voters, whichever number is less.>
    5-6        <(d)  Not later than the 10th day after the day the petition
    5-7  is submitted, the commissioners court, if the petition is
    5-8  authorized by Subsection (a) of this section, or the governing body
    5-9  of the taxing unit, if the petition is authorized by Subsection (b)
   5-10  of this section, shall determine whether the petition is valid and
   5-11  pass a resolution stating its finding.  The signature of a person
   5-12  may not be counted for purposes of validating the petition under
   5-13  Subsection (c)(3) of this section if:>
   5-14              <(1)  the person does not enter beside his signature at
   5-15  the time of his signing the date on which he signs the petition; or>
   5-16              <(2)  the person signs the petition more than 30 days
   5-17  before the date on which the petition is submitted to the county
   5-18  clerk or the governing body.>
   5-19        <(e)  If the commissioners court or the governing body finds
   5-20  that the petition is valid, it shall order that an election be held
   5-21  in the district or taxing unit on the next uniform election date
   5-22  prescribed by the Texas Election Code that is more than 60 days
   5-23  after the last day on which it could have acted to approve or
   5-24  disapprove the petition.  At the election, the ballots shall be
   5-25  prepared to permit voting for or against the proposition:
   5-26  "Requiring the (name of entity or office) to (assess, collect, or
   5-27  assess and collect, as applicable) property taxes for (all taxing
    6-1  units in the appraisal district for _____________ county or name of
    6-2  taxing unit or units, as applicable).">
    6-3        <(f)  If a majority of the qualified voters voting on the
    6-4  question in the election favor the proposition, the entity or
    6-5  office named by the ballot shall perform the functions named by the
    6-6  ballot beginning with the next time property taxes are assessed or
    6-7  collected, as applicable, that is more than 90 days after the date
    6-8  of the election.  If the governing bodies (and appraisal district
    6-9  board of directors when the district is involved) agree, a function
   6-10  may be consolidated when performance of the function begins in less
   6-11  than 90 days after the date of the election.>
   6-12        <(g)  A> taxing unit in the appraisal district other than the
   6-13  county shall pay the actual cost of performance of the functions to
   6-14  the office or entity that performs functions for it pursuant to an
   6-15  election as provided by this section.
   6-16        (d)  A majority of the governing bodies of the taxing units,
   6-17  other than the county, in an appraisal district may petition the
   6-18  commissioners court to order an election for consolidated
   6-19  assessor-collector for the district to be held not earlier than
   6-20        <(h)  If a taxing unit is required by election pursuant to
   6-21  Subsection (b) of this section to assess, collect, or assess and
   6-22  collect property taxes for another taxing unit, it also shall
   6-23  perform the functions for all taxing units for which the other unit
   6-24  previously performed those functions pursuant to law or
   6-25  intergovernmental contract.>
   6-26        <(i)  If functions are consolidated by an election, a taxing
   6-27  unit may not terminate the consolidation within> two years after
    7-1  the date of the previous consolidation election.
    7-2        (e) <(j)>  An appraisal district may not be required by an
    7-3  election to assess<, collect, or assess> and collect taxes on
    7-4  property outside the district's boundaries.  <A taxing unit may not
    7-5  be required by an election to assess, collect, or assess and
    7-6  collect taxes on property outside the boundaries of the appraisal
    7-7  district that appraises property for the unit.>
    7-8        Sec. 6.27.  Compensation for Assessment and Collection.
    7-9  <(b)>  The county assessor-collector or consolidated
   7-10  assessor-collector is entitled to a reasonable fee, which may not
   7-11  exceed the actual costs incurred, for assessing and collecting
   7-12  taxes <for a taxing unit pursuant to Subdivisions (1) through (3)
   7-13  of Subsection (a) of Section 6.23 of this code.>
   7-14        <(c)  The assessor or collector for a taxing unit other than
   7-15  a county is entitled to reasonable compensation, which may not
   7-16  exceed the actual costs incurred, for assessing or collecting taxes
   7-17  for a taxing unit pursuant to Subsection (b) of Section 6.23 of
   7-18  this code>.
   7-19        Sec. 6.275.  Release of Assessor and Collector From
   7-20  Liability.  A county assessor-collector or consolidated
   7-21  assessor-collector is not personally liable for the loss of public
   7-22  funds in the custody of the assessor-collector or the
   7-23  assessor-collector's office if a district court enters a
   7-24  declaratory judgment that the loss is due to a reason other than
   7-25  the negligence or misconduct of the assessor-collector.
   7-26        Sec. 6.29.  Bonds for Other Taxes.  (a)  A consolidated
   7-27  assessor-collector shall give bond conditioned on the faithful
    8-1  performance of the consolidated assessor-collector's duties to each
    8-2  taxing unit in the appraisal district for which the consolidated
    8-3  assessor-collector assesses and collects taxes <A taxing unit,
    8-4  other than a county, that has its own collector shall require him
    8-5  to give bond conditioned on the faithful performance of his duties.
    8-6  To be effective, the bond must be made payable to and must be
    8-7  approved by the governing body of the unit in an amount determined
    8-8  by the governing body.  The governing body may require a new bond
    8-9  at any time, and failure to give new bond within a reasonable time
   8-10  after demand is a ground for removal from office.  The governing
   8-11  body may prescribe additional requirements for the bond>.
   8-12        (b)  The bond given each taxing unit must be:
   8-13              (1)  payable to the governing body of the unit in an
   8-14  amount equal to the lesser of 10 percent of the total amount of
   8-15  taxes imposed by the unit in the preceding tax year or $100,000;
   8-16  and
   8-17              (2)  approved and paid for by the governing body of the
   8-18  unit <A taxing unit whose taxes are collected by the collector for
   8-19  another taxing unit, by an officer or employee of another taxing
   8-20  unit or of an appraisal district, or by any other person other than
   8-21  the unit's own collector may require that collector, officer,
   8-22  employee, or other person to give bond conditioned on the faithful
   8-23  performance of his duties.  To be effective, the bond must be made
   8-24  payable to and must be approved by and paid for by the governing
   8-25  body of the unit requiring bond in an amount determined by the
   8-26  governing body.  The governing body may prescribe additional
   8-27  requirements for the bond>.
    9-1        (c)  The governing body of a taxing unit may require a new
    9-2  bond at any time <A taxing unit shall pay the premium for a bond
    9-3  required pursuant to this section from its general fund or as
    9-4  provided by intergovernmental contract>.
    9-5        (d)  The governing body of each taxing unit in the appraisal
    9-6  district shall pay a premium in a reasonable amount as determined
    9-7  by the governing body for the bond given that unit by the
    9-8  consolidated assessor-collector from money in the unit's general
    9-9  revenue fund on presentation to the governing body of a claim for
   9-10  the premium authenticated as required by law for other claims
   9-11  against the unit.
   9-12        SECTION 3.  Section 87.012, Local Government Code, is amended
   9-13  to read as follows:
   9-14        Sec. 87.012.  Officers Subject to Removal.  The district
   9-15  judge may, under this subchapter, remove from office:
   9-16              (1)  a district attorney;
   9-17              (2)  a county attorney;
   9-18              (3)  a county judge;
   9-19              (4)  a county commissioner;
   9-20              (5)  a county clerk;
   9-21              (6)  a district clerk;
   9-22              (7)  a district and county clerk;
   9-23              (8)  a county treasurer;
   9-24              (9)  a sheriff;
   9-25              (10)  a county surveyor;
   9-26              (11)  a county <tax> assessor-collector or consolidated
   9-27  assessor-collector;
   10-1              (12)  a constable;
   10-2              (13)  an inspector of hides and animals;
   10-3              (14)  a justice of the peace; and
   10-4              (15)  a county officer, not otherwise named by this
   10-5  section, whose office is created under the constitution or other
   10-6  law of this state.
   10-7        SECTION 4.  Section 6.24, Tax Code, is repealed.
   10-8        SECTION 5.  Not later than the 120th day after the effective
   10-9  date of this Act, the commissioners court of a county that is
  10-10  required to order an election under Section 6.26, Tax Code, as
  10-11  amended by this Act, shall order that the election be held on the
  10-12  next available uniform election date after the date the order is
  10-13  issued.
  10-14        SECTION 6.  This Act takes effect September 1, 1995.
  10-15        SECTION 7.  The importance of this legislation and the
  10-16  crowded condition of the calendars in both houses create an
  10-17  emergency and an imperative public necessity that the
  10-18  constitutional rule requiring bills to be read on three several
  10-19  days in each house be suspended, and this rule is hereby suspended.