1-1     By:  Denny (Senate Sponsor - Ellis)                    H.B. No. 351
 1-2           (In the Senate - Received from the House May 13, 1999;
 1-3     May 13, 1999, read first time and referred to Committee on
 1-4     Jurisprudence; May 14, 1999, reported favorably by the following
 1-5     vote:  Yeas 3, Nays 0; May 14, 1999, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to the civil liability of a county tax assessor-collector.
 1-9           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-10           SECTION 1.  Subchapter A, Chapter 113, Local Government Code,
1-11     is amended by adding Section 113.009 to read as follows:
1-12           Sec. 113.009.  CIVIL LIABILITY OF COUNTY TAX
1-13     ASSESSOR-COLLECTOR; AUDIT BY COMPTROLLER.  (a)  Unless an audit of
1-14     a county tax assessor-collector's office is conducted under
1-15     Subsection (b), a civil cause of action may not be commenced
1-16     against a county tax assessor-collector later than four (4) years
1-17     after the term of the tax assessor-collector ends as provided by
1-18     Subsection (d).
1-19           (b)  The comptroller may conduct an audit of the books,
1-20     records, and accounts of a county tax assessor-collector's office
1-21     that relate to the assessor-collector's administration of public
1-22     funds during a term of office.  The comptroller shall provide an
1-23     assessor-collector with notice of an audit under this subsection
1-24     not later than the first anniversary of the date the term of office
1-25     that is the subject of the audit ends.  An audit must be completed
1-26     not later than the second anniversary of the date the term of
1-27     office that is the subject of the audit ends.
1-28           (c)  If an audit is conducted under Subsection (b), a civil
1-29     action described by Subsection (a) may not be commenced later than
1-30     four (4) years after the date the audit conducted under Subsection
1-31     (b) is completed.
1-32           (d)  For purposes of this section, a term of office of an
1-33     assessor-collector ends on:
1-34                 (1)  the date the term expires under law, whether or
1-35     not the assessor-collector serves during the succeeding term, for
1-36     an assessor-collector who is serving at the time the term expires;
1-37     or
1-38                 (2)  the date a successor takes office for an
1-39     assessor-collector who does not continue serving until the time the
1-40     term expires under law.
1-41           SECTION 2.  The change in law made by this Act applies only
1-42     to a county tax assessor-collector serving on or after the
1-43     effective date of this Act.
1-44           SECTION 3.  This Act takes effect September 1, 1999.
1-45           SECTION 4.  The importance of this legislation and the
1-46     crowded condition of the calendars in both houses create an
1-47     emergency and an imperative public necessity that the
1-48     constitutional rule requiring bills to be read on three several
1-49     days in each house be suspended, and this rule is hereby suspended.
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