JWB S.B. 720 75(R)BILL ANALYSIS WAYS & MEANS S.B. 720 By: Duncan (Isett) 4-22-97 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.