1-1                                   AN ACT
 1-2     relating to the civil liability of a county tax assessor-collector.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Subchapter A, Chapter 113, Local Government Code,
 1-5     is amended by adding Section 113.009 to read as follows:
 1-6           Sec. 113.009.  CIVIL LIABILITY OF COUNTY TAX
 1-7     ASSESSOR-COLLECTOR; AUDIT BY COMPTROLLER.  (a)  Unless an audit of
 1-8     a county tax assessor-collector's office is conducted under
 1-9     Subsection (b), a civil cause of action may not be commenced
1-10     against a county tax assessor-collector later than four (4) years
1-11     after the term of the tax assessor-collector ends as provided by
1-12     Subsection (d).
1-13           (b)  The comptroller may conduct an audit of the books,
1-14     records, and accounts of a county tax assessor-collector's office
1-15     that relate to the assessor-collector's administration of public
1-16     funds during a term of office.  The comptroller shall provide an
1-17     assessor-collector with notice of an audit under this subsection
1-18     not later than the first anniversary of the date the term of office
1-19     that is the subject of the audit ends.  An audit must be completed
1-20     not later than the second anniversary of the date the term of
1-21     office that is the subject of the audit ends.
1-22           (c)  If an audit is conducted under Subsection (b), a civil
1-23     action described by Subsection (a) may not be commenced later than
1-24     four (4) years after the date the audit conducted under Subsection
 2-1     (b) is completed.
 2-2           (d)  For purposes of this section, a term of office of an
 2-3     assessor-collector ends on:
 2-4                 (1)  the date the term expires under law, whether or
 2-5     not the assessor-collector serves during the succeeding term, for
 2-6     an assessor-collector who is serving at the time the term expires;
 2-7     or
 2-8                 (2)  the date a successor takes office for an
 2-9     assessor-collector who does not continue serving until the time the
2-10     term expires under law.
2-11           SECTION 2.  The change in law made by this Act applies only
2-12     to a county tax assessor-collector serving on or after the
2-13     effective date of this Act.
2-14           SECTION 3.  This Act takes effect September 1, 1999.
2-15           SECTION 4.  The importance of this legislation and the
2-16     crowded condition of the calendars in both houses create an
2-17     emergency and an imperative public necessity that the
2-18     constitutional rule requiring bills to be read on three several
2-19     days in each house be suspended, and this rule is hereby suspended.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I certify that H.B. No. 351 was passed by the House on May
         12, 1999, by a non-record vote.
                                             _______________________________
                                                 Chief Clerk of the House
               I certify that H.B. No. 351 was passed by the Senate on May
         26, 1999, by the following vote:  Yeas 30, Nays 0.
                                             _______________________________
                                                 Secretary of the Senate
         APPROVED:  _____________________
                            Date
                    _____________________
                          Governor