78R1892 SMH-D

By:  Goodman                                                      H.B. No. 221



A BILL TO BE ENTITLED

AN ACT

relating to the exemption from registration with the Board of Tax 
Professional Examiners for certain county assessor-collectors.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 1151.151(b), Occupations Code, is 
amended to read as follows:
	(b)  A county assessor-collector is not required to register 
with the board if the county,[:
		[(1) has a population of one million or more;  or            
		[(2)] by contract entered into under Section 6.24(b), 
Tax Code, has its taxes assessed and collected by another taxing 
unit or an appraisal district.
	SECTION 2.  (a) This Act takes effect January 1, 2004.                         
	(b)  Notwithstanding Subsection (a) of this section, a 
person who, before January 1, 2004, serves as a county 
assessor-collector for a county that has a population of one 
million or more and who applies for registration with the Board of 
Tax Professional Examiners before that date may continue to serve 
in that capacity until the board acts on the person's application 
without being subject to the criminal penalty provided by Section 
1151.251, Occupations Code, for failing to register with the board.