By Craddick H.B. No. 3433
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the consolidation of ad valorem tax assessment and
1-3 collection.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 1, Section 1.04, Tax Code, is amended by
1-6 adding Subdivision (20) to read as follows:
1-7 (20) "Consolidated assessor-collector" means the county
1-8 assessor-collector as defined by Section 6.21. A reference to the
1-9 assessor-collector for a taxing unit means the consolidated
1-10 assessor-collector.
1-11 SECTION 2. Subchapter B, Chapter 6, Tax Code, is amended by
1-12 amending Sections 6.22, 6.23, 6.235, 6.24, 6.26, 6.27, 6.275, 6.28,
1-13 6.29, and 6.30 to read as follows:
1-14 Sec. 6.22. Assessor and Collector for Other Taxing Units.
1-15 [(a)] The assessor and collector for a taxing unit other than a
1-16 county is the consolidated assessor-collector of the appraisal
1-17 district in which the property subject to taxation by the unit is
1-18 located. [or a home-rule city are determined by the law creating or
1-19 authorizing creation of the unit.]
1-20 [(b) The assessor and collector for a home-rule city are
1-21 determined by the city's charter and ordinances.]
1-22 [(c) The governing body of a taxing unit authorized to have
2-1 its own assessor and collector by official action in the manner
2-2 required by law for official action by the body may require the
2-3 county to assess and collect the taxes the unit imposes in the
2-4 county in the manner in which the county assesses and collects its
2-5 taxes. The governing body of the unit may revoke the requirement
2-6 at any time by the same official action.]
2-7 Sec. 6.23. DUTIES OF CONSOLIDATED ASSESSOR AND COLLECTOR.
2-8 [(a)] The consolidated [county] assessor-collector shall
2-9 assess and collect taxes on property in the county for the county.
2-10 He shall also assess and collect taxes on property in the county
2-11 for all other taxing units in the county. [another taxing unit
2-12 if:]
2-13 [(1) the law creating or authorizing creation of the
2-14 unit requires it to use the county assessor-collector for the taxes
2-15 the unit imposes in the county;]
2-16 [(2) the law creating or authorizing creation of the
2-17 unit does not mention who assesses and collects its taxes and the
2-18 unit imposes taxes in the county;]
2-19 [(3) the governing body of the unit requires the
2-20 county to assess and collect its taxes as provided by Subsection
2-21 (c) of Section 6.22 of this code; or]
2-22 [(b) The assessor and collector for a taxing unit other than
2-23 a county shall assess, collect, or assess and collect taxes, as
2-24 applicable, for the unit. He shall also assess, collect, or assess
2-25 and collect taxes, as applicable, for another unit if:]
2-26 [(1) required by or pursuant to the law creating or
2-27 authorizing creation of the other unit; or]
3-1 [(2) required by an intergovernmental contract.]
3-2 Sec. 6.235. Continuing Education Requirements. (a) During
3-3 each full term of office, a county assessor-collector, or
3-4 consolidated assessor-collector of a county with a population of
3-5 1,000,000 or more shall complete 64 or more classroom hours of
3-6 instruction that relate to the duties of the office and that are
3-7 accredited by the Board of Tax Professional Examiners, the division
3-8 of the office of comptroller with responsibility for property
3-9 taxes, the division of the Texas Department of Transportation with
3-10 responsibility for motor vehicles, or the secretary of state as
3-11 continuing education credits for the [office of county]
3-12 assessor-collector.
3-13 (b) A county assessor-collector, or consolidated
3-14 assessor-collector, of a county with a population of 1,000,000 or
3-15 more shall certify completion of the requirements of Subsection (a)
3-16 to the executive director of the Board of Tax Professional
3-17 Examiners.
3-18 (c) For the purposes of removal under Subchapter B, Chapter
3-19 87, Local Government Code, "incompetency" in the case of a county
3-20 assessor-collector or consolidated assessor-collector includes the
3-21 failure to comply with the requirements of this section.
3-22 Sec. 6.24. REPEALED IN 1997. [CONTRACTS FOR ASSESSMENT AND
3-23 COLLECTION. (a) The governing body of a taxing unit other than a
3-24 county may contract as provided by the Interlocal Cooperation Act
3-25 with the governing body of another unit or with the board of
3-26 directors of an appraisal district for the other unit or the
3-27 district to perform duties relating to the assessment or collection
4-1 of taxes.]
4-2 [(b) The commissioners court with the approval of the county
4-3 assessor-collector may contract as provided by the Interlocal
4-4 Cooperation Act with the governing body of another taxing unit in
4-5 the county or with the board of directors of the appraisal district
4-6 for the other unit or the district to perform duties relating to
4-7 the assessment or collection of taxes for the county. If a county
4-8 contracts to have its taxes assessed and collected by another
4-9 taxing unit or by the appraisal district, the contract shall
4-10 require the other unit or the district to assess and collect all
4-11 taxes the county is required to assess and collect.]
4-12 [(c) Repealed in 1983.]
4-13 [(d) A contract under this section may provide for the
4-14 entity that collects taxes to contract with an attorney, as
4-15 provided by Section 6.30 of this code, for collection of delinquent
4-16 taxes.]
4-17 Sec. 6.25. Repealed in 1981.
4-18 Sec. 6.26. REPEALED IN 1997. [ELECTION TO CONSOLIDATE
4-19 ASSESSING AND COLLECTING FUNCTIONS. (a) The qualified voters
4-20 residing in an appraisal district by petition submitted to the
4-21 county clerk of the county principally served by the appraisal
4-22 district may require that an election be held to determine whether
4-23 or not to require the appraisal district, the county
4-24 assessor-collector, or a specified taxing unit within the appraisal
4-25 district to assess, collect, or assess and collect property taxes
4-26 on property appraised by the district for all taxing units.]
4-27 [(b) The qualified voters of a taxing unit that assesses,
5-1 collects, or assesses and collects its own property taxes by
5-2 petition submitted to the governing body of the taxing unit may
5-3 require that an election be held to determine whether or not to
5-4 require the appraisal district, the county assessor-collector, or
5-5 another taxing unit that is assessing and collecting property taxes
5-6 to assess, collect, or assess and collect the unit's property
5-7 taxes.]
5-8 [(c) A petition is valid if:]
5-9 [(1) it states that it is intended to require an
5-10 election in the appraisal district or taxing unit on the question
5-11 of consolidation of assessing or collecting functions or both;]
5-12 [(2) it states the functions to be consolidated and
5-13 identifies the entity or office that will be required to perform
5-14 the functions; and]
5-15 [(3) it is signed by a number of qualified voters
5-16 equal to at least 10 percent of the number of qualified voters,
5-17 according to the most recent official list of qualified voters,
5-18 residing in the appraisal district, if the petition is authorized
5-19 by Subsection (a) of this section, or in the taxing unit, if the
5-20 petition is authorized by Subsection (b) of this section, or by
5-21 10,000 qualified voters, whichever number is less.]
5-22 [(d) Not later than the 10th day after the petition is
5-23 submitted, the commissioners court, if the petition is authorized
5-24 by Subsection (a) of this section, or the governing body of the
5-25 taxing unit, if the petition is authorized by Subsection (b) of
5-26 this section, shall determine whether the petition is valid and
5-27 pass a resolution stating its finding. The signature of a person
6-1 may not be counted for purposes of validating the petition under
6-2 Subsection (c)(3) of this section if:]
6-3 [(1) the person does not enter beside his signature at
6-4 the time of his signing the date on which he signs the petition;
6-5 or]
6-6 [(2) the person signs the petition more than 30 days
6-7 before the date on which the petition is submitted to the county
6-8 clerk or the governing body.]
6-9 [(e) If the commissioners court or the governing body finds
6-10 that the petition is valid, it shall order that an election be held
6-11 in the district or taxing unit on the next uniform election date
6-12 prescribed by the Texas Election Code that is more than 60 days
6-13 after the last day on which it could have acted to approve or
6-14 disapprove the petition. At the election, the ballots shall be
6-15 prepared to permit voting for or against the proposition:
6-16 "Requiring the (name of entity or office) to (assess, collect, or
6-17 assess and collect, as applicable) property taxes for (all taxing
6-18 units in the appraisal district for _____________ county or name of
6-19 taxing unit or units, as applicable)."]
6-20 [(f) If a majority of the qualified voters voting on the
6-21 question in the election favor the proposition, the entity or
6-22 office named by the ballot shall perform the functions named by the
6-23 ballot beginning with the next time property taxes are assessed or
6-24 collected, as applicable, that is more than 90 days after the date
6-25 of the election. If the governing bodies (and appraisal district
6-26 board of directors when the district is involved) agree, a function
6-27 may be consolidated when performance of the function begins in less
7-1 than 90 days after the date of the election.]
7-2 [(g) A taxing unit shall pay the actual cost of performance
7-3 of the functions to the office or entity that performs functions
7-4 for it pursuant to an election as provided by this section.]
7-5 [(h) If a taxing unit is required by election pursuant to
7-6 Subsection (b) of this section to assess, collect, or assess and
7-7 collect property taxes for another taxing unit, it shall perform
7-8 the functions for all taxing units for which the other unit
7-9 previously performed those functions pursuant to law or
7-10 intergovernmental contract.]
7-11 [(i) If functions are consolidated by an election, a taxing
7-12 unit may not terminate the consolidation within two years after the
7-13 date of the consolidation.]
7-14 [(j) An appraisal district may not be required by an
7-15 election to assess, collect, or assess and collect taxes on
7-16 property outside the district's boundaries. A taxing unit may not
7-17 be required by an election to assess, collect, or assess and
7-18 collect taxes on property outside the boundaries of the appraisal
7-19 district that appraises property for the unit.]
7-20 Sec. 6.27. Compensation for Assessment and Collection.
7-21 (a) Repealed in 1983.
7-22 (b) The county assessor-collector or consolidated
7-23 assessor-collector is entitled to a reasonable fee, which may not
7-24 exceed the actual costs incurred, for assessing and collecting
7-25 taxes for a taxing unit pursuant to [Subdivisions (1) through (3)
7-26 of Subsection (a) of] Section 6.23 of this code.
7-27 [(c) The assessor or collector for a taxing unit other than
8-1 a county is entitled to reasonable compensation, which may not
8-2 exceed the actual costs incurred, for assessing or collecting taxes
8-3 for a taxing unit pursuant to Subsection (b) of Section 6.23 of
8-4 this code.]
8-5 Sec. 6.275. Release of Assessor and Collector From
8-6 Liability.
8-7 A county assessor-collector or consolidated
8-8 assessor-collector is not personally liable for the loss of public
8-9 funds in the custody of the assessor-collector or the
8-10 assessor-collector's office if a district court enters a
8-11 declaratory judgment that the loss is due to a reason other than
8-12 the negligence or misconduct of the assessor-collector.
8-13 Sec. 6.28. Bonds for State and County Taxes. (a) To
8-14 qualify for office, a person elected or appointed as county
8-15 assessor-collector or consolidated assessor-collector must, within
8-16 20 days after receiving notice of his election or appointment, give
8-17 bonds to the state and to the county, conditioned on the faithful
8-18 performance of his duties as assessor-collector.
8-19 (b) The bond for state taxes must be payable to the governor
8-20 and his successors in office in an amount equal to five percent of
8-21 the net state collections from motor vehicle sales and use taxes
8-22 and motor vehicle registration fees in the county during the year
8-23 ending August 31 preceding the date bond is given, except that the
8-24 amount of bond may not be less than $2,500 or more than $100,000.
8-25 To be effective, the bond must be approved by the commissioners
8-26 court and the state comptroller of public accounts.
8-27 (c) The bond for county taxes must be payable to the
9-1 commissioners court in an amount equal to 10 percent of the total
9-2 amount of county taxes imposed in the preceding tax year, except
9-3 that the amount of the bond may not be more than $100,000. To be
9-4 effective, the bond must be approved by the commissioners court.
9-5 (d) The state comptroller of public accounts or the
9-6 commissioners court may require a new bond for state taxes at any
9-7 time. The commissioners court may require a new bond for county
9-8 taxes at any time. However, the total amount of state bonds or
9-9 county bonds required of an assessor-collector may not exceed
9-10 $100,000 at one time. The commissioners court shall suspend the
9-11 assessor-collector from office and begin removal proceedings if he
9-12 fails to give new bond within a reasonable time after demand.
9-13 (e) The assessor-collector's official oath and bonds for
9-14 state and county taxes shall be recorded in the office of the
9-15 county clerk, and the county judge shall submit the bond for state
9-16 taxes to the state comptroller of public accounts.
9-17 (f) A county shall pay a reasonable premium for the
9-18 assessor-collector's bonds for state and county taxes out of the
9-19 county general revenue fund on presentation to the commissioners
9-20 court of a bill for the premium authenticated as required by law
9-21 for other claims against the county. A court of competent
9-22 jurisdiction may determine the reasonableness of any amount claimed
9-23 as premium.
9-24 Sec. 6.29. Bonds for Other Taxes. (a) A taxing unit, other
9-25 than a county, [that has its own collector] shall require the
9-26 consolidated assessor-collector [him] to give bond conditioned on
9-27 the faithful performance of his duties. To be effective, the bond
10-1 must be made payable to and must be approved by the governing body
10-2 of the unit in an amount determined by the governing body. The
10-3 governing body may require a new bond at any time, and failure to
10-4 give new bond within a reasonable time after demand is a ground for
10-5 removal from office. The governing body may prescribe additional
10-6 requirements for the bond.
10-7 (b) Repealed in 1997. [A taxing unit whose taxes are
10-8 collected by the collector for another taxing unit, by an officer
10-9 or employee of another taxing unit or of an appraisal district, or
10-10 by any other person other than the unit's own collector may require
10-11 that collector, officer, employee, or other person to give bond
10-12 conditioned on the faithful performance of his duties. To be
10-13 effective, the bond must be made payable to and must be approved by
10-14 and paid for by the governing body of the unit requiring bond in an
10-15 amount determined by the governing body. The governing body may
10-16 prescribe additional requirements for the bond.]
10-17 (c) A taxing unit shall pay the premium for a bond required
10-18 pursuant to this section from its general fund. [or as provided by
10-19 intergovernmental contract.]
10-20 Sec. 6.30. Attorneys Representing Taxing Units. (a) The
10-21 county attorney or, if there is no county attorney, the district
10-22 attorney shall represent the county or other taxing unit within the
10-23 county to enforce the collection of delinquent taxes if the
10-24 commissioners court does not contract with a private attorney as
10-25 provided by Subsection (c) of this section.
10-26 (b) Repealed in 1997. [The governing body of a taxing unit
10-27 other than a county may determine who represents the unit to
11-1 enforce the collection of delinquent taxes. If a taxing unit
11-2 collects taxes for another taxing unit, the attorney representing
11-3 the unit to enforce the collection of delinquent taxes may
11-4 represent the other unit with consent of its governing body.]
11-5 (c) The commissioners court [The governing body of a taxing
11-6 unit] may contract with any competent attorney to represent the
11-7 county or other taxing unit within the county [unit] to enforce the
11-8 collection of delinquent taxes. The attorney's compensation is set
11-9 in the contract, but the total amount of compensation provided may
11-10 not exceed 20 percent of the amount of delinquent tax, penalty, and
11-11 interest collected.
11-12 (d) Repealed in 1983.
11-13 (e) A contract with an attorney that does not conform to the
11-14 requirements of this section is void.
11-15 SECTION 3. Subchapter B, Chapter 87, Local Government Code,
11-16 is amended by amending Section 87.012 to read as follows:
11-17 Sec. 87.012. Officers Subject to Removal. The district
11-18 judge may, under this subchapter, remove from office:
11-19 (1) a district attorney;
11-20 (2) a county attorney;
11-21 (3) a county judge;
11-22 (4) a county commissioner;
11-23 (5) a county clerk;
11-24 (6) a district clerk;
11-25 (7) a district and county clerk;
11-26 (8) a county treasurer;
11-27 (9) a sheriff;
12-1 (10) a county surveyor;
12-2 (11) a county [tax] assessor-collector or consolidated
12-3 assessor-collector;
12-4 (12) a constable;
12-5 (13) an inspector of hides and animals;
12-6 (14) a justice of the peace; and
12-7 (15) a county officer, not otherwise named by this
12-8 section, whose office is created under the constitution or law of
12-9 this state.
12-10 SECTION 4. This Act takes effect September 1, 1997.
12-11 SECTION 5. The importance of this legislation and the
12-12 crowded condition of the calendars in both houses create an
12-13 emergency and an imperative public necessity that the
12-14 constitutional rule requiring bills to be read on three several
12-15 days in each house be suspended, and this rule is hereby suspended.