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.