SRC-ARR S.B. 213 76(R) BILL ANALYSIS
Senate Research Center S.B. 213
76R1749 SMH-DBy: Duncan
Intergovernmental Relations
2/8/1999
As Filed
DIGEST
Currently, Texas law requires persons performing the duties of appraisal,
assessment, and collection of taxes to obtain certification from the Board
of Tax Professional Examiners (BTPE). This law is unclear as to whether
tax assessor-collectors who transfer their assessment-collection duties
must be certified with BTPE. S.B. 213 would specify that county tax
assessor-collectors who have contracted away the duties of assessing and
collecting taxes are not required to be certified by BTPE.
PURPOSE
As proposed, S.B. 213 provides an exception for certain officers from the
registration requirements of the Property Taxation Professional
Certification Act.
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 Article 8885, V.T.C.S. (Texas Property Taxation
Professional Certification Act ) by adding Section 11B, as follows:
Sec. 11B. EXCEPTION FOR OFFICER WHO HAS APPROVED AN INTERLOCAL GOVERNMENTAL
CONTRACT. Exempts a county tax assessor-collector who has approved a
contract under Section 6.24(b), Tax Code, providing for another taxing unit
or an appraisal district to perform duties related to the assessment or
collection of taxes for the county from Section 11 of this Act.
SECTION 2. Emergency clause.
Effective date: upon passage.