SRC-JBJ H.B. 351 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 351
76R13406 TBy: Denny (Ellis)
Jurisprudence
5/13/1999
Engrossed


DIGEST 

Currently, state law requires a county tax assessor-collector to
affirmatively seek a declaratory judgment exculpating him or her from any
liability for the handling of county financial affairs, thus imposing the
possibility of unknown outstanding liabilities on tax assessor-collectors
for many years.  H.B. 351 would prohibit a civil cause of action from being
commenced against a county tax assessor-collector more than four years
after the collector's term ends, unless an audit of financial records of
the collector's office that relates to the collector's administration of
public funds during a term of office is conducted by the comptroller of
public accounts. 

PURPOSE

As proposed, H.B. 351 amends regulations regarding the civil liability of a
county tax assessorcollector. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Subchapter A, Chapter 113, Local Government Code, by
adding Section 113.009, as follows: 

Sec. 113.009.  CIVIL LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR;  AUDIT BY
COMPTROLLER.  Prohibits a civil cause of action from being commenced
against a county tax assessor-collector (collector) more than four years
after the collector's term ends, unless an audit of financial records of
the collector's office that relates to the collector's administration of
public funds during a term of office is conducted by the comptroller of
public accounts (comptroller).  Requires the comptroller to provide the
collector notice of an audit not later than the first anniversary of the
date the term of office has concluded, and to complete the audit not later
than the second anniversary.  Prohibits a civil action from commencing more
than four years after the date the audit is complete.  Provides that the
term of office of a collector ends on the date the term expires under law,
even if the collector serves a succeeding term, or on the date a successor
takes office. 

SECTION 2.  Makes application of this Act prospective.

SECTION 3.  Effective date: September 1, 1999.

SECTION 4.  Emergency clause.