HBA-RBT H.B. 3030 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 3030 By: Janek Ways & Means 4/16/1999 Introduced BACKGROUND AND PURPOSE Currently, a county is required to deal with as many delinquent tax attorneys as taxing units for which the county collects. A taxing unit has the right to unilaterally require the county to collect the taxes the unit imposes in the county or the taxing unit may contract with its own private attorney to collect the unit's delinquent taxes. These rights, in combination, may require a county which may collect for as many as 50 units, to deal with potentially 50 delinquent tax attorneys. This multiplicity of delinquent tax attorneys means that the taxpayer may receive the multiple delinquent tax notices and potentially multiple tax lawsuits. This is confusing, time-consuming and costly for the taxpayer who must distinguish between multiple tax notices, consult with multiple delinquent tax attorneys, and who must pay court costs for every suit filed. Multiple tax suits are inefficient for the courts who must deal with multiple delinquent tax attorneys for docket scheduling and the general prosecution of thousands of law suits. Multiple delinquent tax attorneys are costly for a county which must furnish each attorney with delinquent tax information, trial evidence, live trial witnesses, and respond to the thousands of phone calls from confused taxpayers. H.B. 3030 requires the attorney representing the county to enforce the collection of delinquent taxes. This may result in a unified, consolidated county-wide delinquent tax collection program. A consolidated delinquent tax collection system is efficient, cost effective, orderly, and may save taxpayers time and money. The taxing unit may opt to collect its own current and delinquent taxes, or may opt to delegate that responsibility to the county in toto. 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 Sections 6.30, Tax Code, to require, if a county with a population of more than 2.8 million collects taxes for another taxing unit, that the attorney representing the county to enforce the collection of delinquent taxes represent the other unit to enforce the collection of the unit's delinquent taxes. Provides that unless the attorney and the governing body of the other taxing unit agree otherwise, the terms of the contract between the county and the attorney apply to the attorney's enforcement of the collection of delinquent taxes for the other unit. Makes conforming changes. SECTION 2. Makes application of this Act prospective. SECTION 3. Emergency clause.