By Madla                                              S.B. No. 1021
       74R7151 JD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the compensation for assessing or collecting certain ad
    1-3  valorem taxes by an assessor-collector.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 6.27, Tax Code, is amended to read as
    1-6  follows:
    1-7        Sec. 6.27.  Compensation for Assessment and Collection.  (a)
    1-8  Except as provided by Subsection (b), the <(b)  The> county
    1-9  assessor-collector is entitled to a reasonable fee<, which may not
   1-10  exceed the actual costs incurred,> for assessing and collecting
   1-11  taxes for a taxing unit pursuant to Section 6.23(a)(1), (2), or (3)
   1-12  <Subdivisions (1) through (3) of Subsection (a) of Section 6.23 of
   1-13  this code>.
   1-14        (b)  The county assessor-collector for a county with a
   1-15  population of 1.185 million or more is entitled to the fee approved
   1-16  by the commissioners court of the county in which the county
   1-17  assessor-collector holds office for assessing and collecting taxes
   1-18  for a taxing unit pursuant to Section 6.23(a)(1), (2), or (3).
   1-19        (c)  Except as provided by Subsection (d), the <The> assessor
   1-20  or collector for a taxing unit other than a county is entitled to
   1-21  reasonable compensation<, which may not exceed the actual costs
   1-22  incurred,> for assessing or collecting taxes for a taxing unit
   1-23  pursuant to Section 6.23(b) <Subsection (b) of Section 6.23 of this
   1-24  code>.
    2-1        (d)  The assessor or collector for a taxing unit other than a
    2-2  county that is located in a county with a population of 1.185
    2-3  million or more is entitled to compensation in the amount approved
    2-4  by the governing body of the taxing unit that employs the assessor
    2-5  or collector for assessing or collecting taxes for another taxing
    2-6  unit pursuant to Section 6.23(b).
    2-7        (e)  To the extent of a conflict between this section and
    2-8  Section 6.23, this section prevails.
    2-9        SECTION 2.  This Act takes effect September 1, 1995.
   2-10        SECTION 3.  The importance of this legislation and the
   2-11  crowded condition of the calendars in both houses create an
   2-12  emergency and an imperative public necessity that the
   2-13  constitutional rule requiring bills to be read on three several
   2-14  days in each house be suspended, and this rule is hereby suspended.