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.