By: Griggs (Senate Sponsor - Nelson) H.B. No. 195
(In the Senate - Received from the House March 31, 2003;
April 3, 2003, read first time and referred to Committee on
Education; May 19, 2003, reported favorably by the following vote:
Yeas 6, Nays 0; May 19, 2003, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the collection and distribution of delinquent ad
valorem taxes imposed by county education districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.09, Tax Code, is amended to read as
follows:
Sec. 33.09. TRANSFER OF DELINQUENT COUNTY EDUCATION
DISTRICT TAXES [IN CERTAIN COUNTIES]. (a) [This section applies
only to a county with a population of less than 22,000.
[(b)] In this section, "county education district taxes"
means ad valorem taxes imposed by a county education district under
former Section 20.945, Education Code.
(b) Not later than September 15, 2003, the
successor-in-interest to a county education district shall
transfer to the component school districts of the county education
district all money held by the successor-in-interest that
represents delinquent county education district taxes collected
after August 31, 1993, less the amount of any costs incurred by the
successor-in-interest to collect or maintain that money to the
extent that those costs have not been previously reimbursed from
the taxes collected. For purposes of this subsection, taxes
collected include any penalties or interest collected with the
taxes. The amount transferred to each school district must be equal
to the difference between:
(1) the amount of the delinquent county education
district taxes held by the successor-in-interest that were
collected from property located in the school district; and
(2) the school district's share of the unreimbursed
costs of collecting and maintaining the money distributed, computed
by multiplying the total unreimbursed costs of collecting and
maintaining the money by a fraction, the numerator of which is the
amount of the delinquent county education district taxes held by
the successor-in-interest that were collected from property
located in the school district, and the denominator of which is the
total amount of the delinquent county education district taxes held
by the successor-in-interest.
(c) Not later than September 15, 2003, the [The]
successor-in-interest to a county education district shall [may]
transfer to the component school districts of the county education
district all uncollected delinquent county education district
taxes not previously transferred to the component school districts.
The uncollected delinquent taxes [amount] transferred to each
school district must be the uncollected delinquent county education
district taxes imposed on property located in the school district
[in proportion to the ratio that the school district's weighted
average daily attendance for the 1992-1993 school year bears to the
weighted average daily attendance of all school districts in the
county education district for that year. For purposes of this
section, "weighted average daily attendance" is determined in the
manner provided by former Section 16.302, Education Code, as that
section existed September 1, 1992].
(d) A school district to which uncollected delinquent
county education district taxes are transferred under this section
is responsible for:
(1) collecting or contracting for the collection of
the taxes; and
(2) preparing and submitting any report required by
the commissioner of education or the comptroller of the amount of
delinquent county education taxes collected.
(e) This section expires February 1, 2014.
SECTION 2. This Act takes effect September 1, 2003.
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