LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE 74th Regular Session April 24, 1995 TO: Honorable Tom Craddick, Chair IN RE: House Bill No. 2883 Committee on Ways & Means By: Romo House of Representatives Austin, Texas FROM: John Keel, Director In response to your request for a Fiscal Note on House Bill No. 2883 (Relating to the compensation for assessing or collecting certain ad valorem taxes by an assessor-collector.) this office has determined the following: The bill would amend Section 6.27, Tax Code, to provide that the commissioners court, in counties with a population greater than 1.185 million, and the governing body, in taxing units within counties with a population greater than 1.185 million would set the collection fee for assessing or collecting taxes for other taxing units. The bill would delete references to "actual costs." Current law provides that county assessor-collectors who assess or collect for another taxing unit are entitled to a reasonable fee, not to exceed actual costs of administration. The Attorney General has defined "actual costs" as the costs that the collecting unit incurs over and above those it would incur if it were not collecting for another unit. No fiscal implication to the State is anticipated. The fiscal implication to units of local government cannot be determined. Source: Comptroller of Public Accounts LBB Staff: JK, BR