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78R93 ESH-D

By:  Nelson                                                       S.B. No. 680



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.