78S10282 SMH-F

By:  Puente                                                       H.B. No. 87 


A BILL TO BE ENTITLED
AN ACT
relating to the fee a county tax assessor-collector may charge for assessing and collecting ad valorem taxes for a river authority. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 6.27, Tax Code, is amended by amending Subsection (b) and adding Subsection (d) to read as follows: (b) Except as provided by Subsection (d), the [The] county assessor-collector is entitled to a reasonable fee, which may not exceed the actual costs incurred, for assessing and collecting taxes for a taxing unit pursuant to Section 6.23(a)(1), (2), or (3) [Subdivisions (1) through (3) of Subsection (a) of Section 6.23 of this code]. (d) If the law creating a river authority authorizes the river authority to impose a tax, specifies the maximum tax rate, requires the county assessor-collector to assess and collect the taxes the river authority imposes in the county, and specifies the maximum fee the county assessor-collector may charge the river authority for assessing and collecting the taxes, the county assessor-collector may not charge the river authority a fee for assessing and collecting the taxes that exceeds the fee specified in the law creating the river authority. SECTION 2. This Act takes effect November 1, 2003.