By Denny                                              H.B. No. 2864

         Substitute the following for H.B. No. 2864:

         By Hilbert                                        C.S.H.B. No. 2864

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the civil liability of a county tax assessor collector.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Subchapter A, Chapter 113, Local Government Code,

 1-5     is amended by adding Section 113.008 to read as follows:

 1-6           Sec. 113.008.  CIVIL LIABILITY OF COUNTY TAX

 1-7     ASSESSOR-COLLECTOR:  AUDIT BY COMPTROLLER.  (a)  Unless an audit of

 1-8     a county tax assessor-collector's office during the

 1-9     assessor-collector's term of office is conducted under Subsection

1-10     (b), a county tax assessor-collector is not liable in any civil

1-11     cause of action commenced after the term of office ends for conduct

1-12     in administering public funds during the term of office.

1-13           (b)  The comptroller may conduct an audit of the books,

1-14     records, and accounts of a county tax assessor-collector's office

1-15     that relate to the assessor-collector's administration of public

1-16     funds during a term of office.  The comptroller shall provide an

1-17     assessor-collector with notice of an audit under this subsection

1-18     not later than the first anniversary of the date the term of office

1-19     that is the subject of the audit ends.  An audit must be completed

1-20     not later than the second anniversary of the date the term of

1-21     office that is the subject of the audit ends.

1-22           (c)  If an audit is conducted under Subsection (b), a civil

1-23     action described by Subsection (a) may not be commenced later than

1-24     the earlier of:

 2-1                 (1)  the 90th day after the date the audit conducted

 2-2     under Subsection (b) is completed; or

 2-3                 (2)  the date imposed by any applicable statute of

 2-4     limitations.

 2-5           (d)  For purposes of this section, a term of office of an

 2-6     assessor-collector ends on:

 2-7                 (1)  the date the term expires under law, whether or

 2-8     not the assessor collector serves during the succeeding term, for

 2-9     an assessor-collector who does not continue serving until the time

2-10     the term expires under law.

2-11           SECTION 2.  The change in law made by this Act applies only

2-12     to a county tax assessor-collector serving on or after the

2-13     effective date of this Act.

2-14           SECTION 3.  This Act takes effect September 1, 1997.

2-15           SECTION 4.  The importance of this legislation and the

2-16     crowded condition of the calendars in both houses create an

2-17     emergency and an imperative public necessity that the

2-18     constitutional rule requiring bills to be read on three several

2-19     days in each house be suspended, and this rule is hereby suspended.