By Denny H.B. No. 2864 75R5797 DRH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the civil and criminal liability of a county tax 1-3 assessor-collector. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter A, Chapter 113, Local Government Code, 1-6 is amended by adding Section 113.008 to read as follows: 1-7 Sec. 113.008. CIVIL AND CRIMINAL LIABILITY OF COUNTY TAX 1-8 ASSESSOR-COLLECTOR; AUDIT BY COMPTROLLER. (a) Unless an audit of 1-9 a county tax assessor-collector's office during the 1-10 assessor-collector's term of office is conducted under Subsection 1-11 (c), a county tax assessor-collector is not liable in any civil 1-12 cause of action commenced after the term of office ends for conduct 1-13 in administering public funds during the term of office. 1-14 (b) Unless an audit of a county tax assessor-collector's 1-15 office during the assessor-collector's term of office is conducted 1-16 under Subsection (c), a county tax assessor-collector may not be 1-17 charged after the term of office ends with any criminal offense 1-18 punishable as a misdemeanor for conduct in administering public 1-19 funds during the term of office. 1-20 (c) The comptroller may conduct an audit of the books, 1-21 records, and accounts of a county tax assessor-collector's office 1-22 that relate to the assessor-collector's administration of public 1-23 funds during a term of office. The comptroller shall provide an 1-24 assessor-collector with notice of an audit under this subsection 2-1 not later than the first anniversary of the date the term of office 2-2 that is the subject of the audit ends. An audit must be completed 2-3 not later than the second anniversary of the date the term of 2-4 office that is the subject of the audit ends. 2-5 (d) If an audit is conducted under Subsection (c), a civil 2-6 action described by Subsection (a) or a criminal action described 2-7 by Subsection (b) may not be commenced later than the earlier of: 2-8 (1) the 90th day after the date the audit conducted 2-9 under Subsection (c) is completed; or 2-10 (2) the date imposed by any applicable statute of 2-11 limitations. 2-12 (e) For purposes of this section, a term of office of an 2-13 assessor-collector ends on: 2-14 (1) the date the term expires under law, whether or 2-15 not the assessor-collector serves during the succeeding term, for 2-16 an assessor-collector who is serving at the time the term expires; 2-17 or 2-18 (2) the date a successor takes office for an 2-19 assessor-collector who does not continue serving until the time the 2-20 term expires under law. 2-21 SECTION 2. The change in law made by this Act applies only 2-22 to a county tax assessor-collector serving on or after the 2-23 effective date of this Act. 2-24 SECTION 3. This Act takes effect September 1, 1997. 2-25 SECTION 4. The importance of this legislation and the 2-26 crowded condition of the calendars in both houses create an 2-27 emergency and an imperative public necessity that the 3-1 constitutional rule requiring bills to be read on three several 3-2 days in each house be suspended, and this rule is hereby suspended.