JWB H.B. 1769 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 1769
By: Isett
4-18-97
Committee Report (Unamended)



BACKGROUND 

Article 8885, Revised Statutes (Property Taxation Professional
Certification Act), Section 11 (Persons Required to Register), states that
everyone performing the duties of appraisal, assessment, and collection of
taxes must obtain certification from the Board of Tax Professional
Examiners (BTPE). Section 6.24 (b), Tax Code (Contracts for Assessment and
Collection), allows for counties to transfer the assessment and collection
functions away from the Tax Assessor-Collector's office, which some
counties have done.  Current law is unclear as to whether tax
assessor-collectors who transfer their assessment-collection duties must
be certified with the BTPE. 

PURPOSE

This bill would specify that county tax assessor-collectors who have
contracted away the duties of assessing and collecting taxes are not
required to be certified by the BTPE. 

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency or
institution. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Article 8885, Revised Statutes (Property Taxation
Professional Certification Act), by adding Section 11B.  EXCEPTION FOR
OFFICER WHO HAS APPROVED AN INTERLOCAL GOVERNMENTAL CONTRACT.  

Exempts a county tax assessor-collector from the requirements contained in
Section 11, Article 8885, Revised Statutes, if that county tax
assessor-collector has approved a contract pursuant to Section 6.24 (b),
Tax Code (Contracts for Assessment and Collection). 

SECTION 2. Emergency clause.