HBA-ATS, DMD H.B. 351 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 351
By: Denny
Civil Practices
6/2/1999
Enrolled

  

BACKGROUND AND PURPOSE 
 
Prior to the 76th Legislature, state law required county tax
assessor-collectors to affirmatively seek a declaratory judgment
exculpating them from any liability for their handling of county financial
affairs, thus imposing the possibility of unknown outstanding liabilities
on tax assessor-collectors for many years.  H.B. 351 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.  If the
audit takes place, a civil action is prohibited from commencing more than
four years after the date the audit is complete. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate  any additional rulemaking authority to a state
officer, department, agency, or institution. 

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
assessor-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 an assessor-collector ends on the date
the term expires under law, even if the assessor-collector serves a
succeeding term, or 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.