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.