By Williams H.B. No. 3406
76R4310 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the assessment or collection of ad valorem taxes by an
1-3 entity other than the taxing unit imposing the taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 6.22, Tax Code, is amended by amending
1-6 Subsection (c) and by adding Subsection (d) to read as follows:
1-7 (c) The governing body of a taxing unit authorized to have
1-8 its own assessor and collector by official action in the manner
1-9 required by law for official action by the body may require the
1-10 county to assess and collect the taxes the unit imposes in the
1-11 county in the manner in which the county assesses and collects its
1-12 taxes. In that event:
1-13 (1) the commissioners court:
1-14 (A) shall approve the taxing unit's appraisal
1-15 roll with amounts of taxes entered under Section 26.09(e);
1-16 (B) shall direct by written order changes in the
1-17 tax roll under Section 26.15(c) to correct errors in the
1-18 mathematical computation of a tax;
1-19 (C) must approve a refund under Section 31.11(a)
1-20 if the amount of the refund exceeds $500;
1-21 (D) shall waive penalties under Section
1-22 33.011(a); and
1-23 (E) may provide for the waiver of interest under
1-24 Section 33.011(a); and
2-1 (2) the county assessor-collector:
2-2 (A) shall calculate the tax imposed on each
2-3 property included on the appraisal roll for the taxing unit under
2-4 Section 26.09, enter the amount of tax determined in the appraisal
2-5 roll, and submit the appraisal roll to the commissioners court for
2-6 approval;
2-7 (B) may file a motion with the commissioners
2-8 court under Section 26.15(c) requesting that the tax roll be
2-9 changed to correct errors in the mathematical computation of a tax
2-10 and shall enter on the tax roll the corrections ordered by the
2-11 commissioners court;
2-12 (C) shall prepare and mail a corrected tax bill
2-13 under Section 26.15(d) or a supplemental tax bill under Section
2-14 26.15(e);
2-15 (D) shall refund the amount of an overpayment or
2-16 erroneous payment of taxes under Section 31.11(a); and
2-17 (E) shall notify the taxing unit of any action
2-18 taken under this section.
2-19 (d) The governing body of the unit may revoke the
2-20 requirement at any time by the same official action.
2-21 SECTION 2. Section 6.24, Tax Code, is amended to read as
2-22 follows:
2-23 Sec. 6.24. CONTRACTS FOR ASSESSMENT AND COLLECTION.
2-24 (a) The governing body of a taxing unit other than a county may
2-25 contract as provided by the Interlocal Cooperation Act with the
2-26 governing body of another unit or with the board of directors of an
2-27 appraisal district for the other unit or the district to assess
3-1 [perform duties relating to the assessment] or collect its
3-2 [collection of] taxes.
3-3 (b) The commissioners court with the approval of the county
3-4 assessor-collector may contract as provided by the Interlocal
3-5 Cooperation Act with the governing body of another taxing unit in
3-6 the county or with the board of directors of the appraisal district
3-7 for the other unit or the district to assess [perform duties
3-8 relating to the assessment] or collect [collection of] taxes for
3-9 the county. If a county contracts to have its taxes assessed or
3-10 [and] collected by another taxing unit or by the appraisal
3-11 district, the contract shall require the other unit or the district
3-12 to assess or [and] collect all taxes the county is required to
3-13 assess or [and] collect.
3-14 (c) If an entity contracts under this section to assess
3-15 taxes for a taxing unit:
3-16 (1) the governing body of the entity:
3-17 (A) shall approve the taxing unit's appraisal
3-18 roll with amounts of taxes entered under Section 26.09(e); and
3-19 (B) shall direct by written order changes in the
3-20 tax roll under Section 26.15(c) to correct errors in the
3-21 mathematical computation of a tax; and
3-22 (2) the assessor or person designated to perform
3-23 assessment functions for the entity:
3-24 (A) shall calculate the tax imposed on each
3-25 property included on the appraisal roll for the taxing unit under
3-26 Section 26.09, enter the amount of tax determined in the appraisal
3-27 roll, and submit the appraisal roll to the governing body of the
4-1 entity for approval;
4-2 (B) may file a motion with the governing body of
4-3 the entity under Section 26.15(c) requesting that the tax roll be
4-4 changed to correct errors in the mathematical computation of a tax
4-5 and shall enter on the tax roll the corrections ordered by the
4-6 governing body of the entity;
4-7 (C) shall prepare and mail a corrected tax bill
4-8 under Section 26.15(d) or a supplemental tax bill under Section
4-9 26.15(e); and
4-10 (D) shall notify the taxing unit of any action
4-11 taken under the contract.
4-12 (d) If an entity contracts under this section to collect
4-13 taxes for a taxing unit:
4-14 (1) the governing body of the entity:
4-15 (A) must approve a refund under Section 31.11(a)
4-16 if the amount of the refund exceeds $500;
4-17 (B) shall waive penalties under Section
4-18 33.011(a); and
4-19 (C) may provide for the waiver of interest under
4-20 Section 33.011(a); and
4-21 (2) the collector or person designated to perform
4-22 collection functions for the entity:
4-23 (A) shall refund the amount of an overpayment or
4-24 erroneous payment of taxes under Section 31.11(a); and
4-25 (B) shall notify the taxing unit of any action
4-26 taken under the contract.
4-27 (e) [(d)] A contract under this section may provide for the
5-1 entity that collects taxes to contract with an attorney, as
5-2 provided by Section 6.30 [of this code], for collection of
5-3 delinquent taxes.
5-4 SECTION 3. This Act takes effect September 1, 1999, and
5-5 applies only to an official action taken under Section 6.22(c), Tax
5-6 Code, as amended by this Act, or a contract entered into under
5-7 Section 6.24, Tax Code, as amended by this Act, on or after that
5-8 date. An official action taken under Section 6.22(c), Tax Code, or
5-9 a contract entered into under Section 6.24, Tax Code, before the
5-10 effective date of this Act is governed by the law in effect on the
5-11 date the official action was taken or the contract was entered
5-12 into, and that law is continued in effect for that purpose.
5-13 SECTION 4. The importance of this legislation and the
5-14 crowded condition of the calendars in both houses create an
5-15 emergency and an imperative public necessity that the
5-16 constitutional rule requiring bills to be read on three several
5-17 days in each house be suspended, and this rule is hereby suspended.