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.