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.