BILL ANALYSIS
Senate Research Center S.B. 692
79R4405 MFC-F By: Madla
AUTHOR'S/SPONSOR'S STATEMENT OF INTENT
As proposed, S.B. 692 clarifies the amount of the fee the county tax assessor-collector is entitled to for assessing and collecting the taxes for a river authority whose enabling act authorizes a tax, specifies the maximum tax rate, and specifies the maximum fee that the river authority may pay for the tax assessor-collector assessing and collecting the river authority's taxes.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 6.27, Tax Code, by amending Subsection (b) and adding Subsection (d), as follows:
(b) Provides that the county assessor-collector is entitled to a reasonable fee, except as provided by Subsection (d), 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) (Duties of Assessor and Collector). Makes nonsubstantive changes.
(d) Authorizes a river authority, if a law enacted under Section 59 (Conservation and Development of Natural Resources and Parks and Recreational Facilities; Conservation and Reclamation Districts ), Article XVI, Texas Constitution, creating the authority authorizes it to impose a tax, specifies the maximum tax rate, and specifies the maximum fee, to pay for the assessment and collection of the authority's taxes. Prohibits the county assessor-collector from charging the river authority a fee for assessing and collecting the taxes that exceeds the fee specified in the law creating the river authority, if the county assessor-collector assesses and collects the taxes the river authority imposes pursuant to Section 6.23(a) (1), (2), or (3).
SECTION 2. Makes application of this Act prospective.
SECTION 3. Effective date: September 1, 2005.