SWB H.B. 3520 75(R)BILL ANALYSIS WAYS & MEANS H.B. 3520 By: Stiles 4-11-97 Committee Report (Unamended) BACKGROUND Section 33.48(a), Tax Code (Recovery of Costs and Expenses), specifies the costs a taxing unit may recover in a suit to collect a delinquent tax. Currently, reasonable expenses incurred in determining information about parties, legal descriptions and reasonable attorney's fees of up to fifteen percent are subject to approval by the court. In some cases, court approval of such expenses could cause the taxing units to pay for a larger portion of the expenses than had been budgeted. PURPOSE The bill would allow taxing units to recover reasonable expenses incurred in a suit to collect delinquent tax, without court approval. 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 Section 33.48(a), Tax Code (Recovery of Costs and Expenses), by removing the necessity of "approval by the court" in recovering reasonable expenses and reasonable attorney's fees in a suit to collect a delinquent tax by a taxing unit. SECTION 2. Applies only after the effective date of this Act. SECTION 3. Effective date: September 1, 1997. SECTION 4. Emergency clause.