HBA-NLM H.B. 2297 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2297
By: Longoria
County Affairs
4/19/1999
Introduced



BACKGROUND AND PURPOSE 

The tax assessor-collector, who is the primary conduit of the major revenue
source for the county, is bonded and is held personally liable for all
actual monies and funds for the functions of the office. The purpose of
this bill is to compensate a person in the position of tax
assessor-collector in a manner commensurate  with the responsibilities and
liabilities of the office.  H.B. 2297 requires the commissioners court of
the county to set the annual salary of the county tax assessor-collector at
an amount equal to the annual salary set for the county auditor of the
county. 

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 Z, Chapter 152, Local Government Code, by
adding Section 152.907, as follows: 

Sec. 152.907.  COMPENSATION OF COUNTY TAX ASSESSOR-COLLECTORS IN CERTAIN
COUNTIES.  Provides that this section applies only to a county with a
population of 1 million or more.  Requires the commissioners court of the
county to set the annual salary of the county tax assessor-collector at an
amount equal to the annual salary set for the county auditor of the county. 

SECTION 2.  Requires the commissioners court to set a county tax
assessor-collector's salary in accordance with Section 152.907, Local
Government Code, as added by this Act, beginning with the first county
fiscal year that begins after the effective date of this Act. 

SECTION 3.  Emergency clause.
  Effective date: upon passage.