79R693 MFC-D
By: Van Arsdale H.B. No. 3255
A BILL TO BE ENTITLED
AN ACT
relating to consolidated collection of ad valorem taxes by the
county tax assessor-collector.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 6.21, 6.22, and 6.23, Tax Code, are
amended to read as follows:
Sec. 6.21. COUNTY ASSESSOR-COLLECTOR. (a) The
assessor-collector for a county is determined as provided by
Section 14, Article VIII, [Sections 14, 16, and 16a, of the] Texas
Constitution.
(b) If a county with a population of less than 10,000
authorizes a separate county assessor-collector as provided by
Section 14(b), Article VIII, [Section 16a, of the] Texas
Constitution, the commissioners court may appoint a county
assessor-collector to serve until an assessor-collector is elected
at the next general election and has qualified.
Sec. 6.22. ASSESSOR [AND COLLECTOR] FOR OTHER TAXING UNITS.
(a) The assessor [and collector] for a taxing unit other than a
county or a home-rule city is [are] determined by the law creating
or authorizing creation of the unit.
(b) The assessor [and collector] for a home-rule city is
[are] determined by the city's charter and ordinances.
(c) The governing body of a taxing unit authorized to have
its own assessor [and collector] by official action in the manner
required by law for official action by the body may require the
county to assess [and collect] the taxes the unit imposes in the
county in the manner in which the county assesses [and collects] its
taxes. The governing body of the unit may revoke the requirement at
any time by the same official action.
Sec. 6.23. DUTIES OF ASSESSOR AND COLLECTOR. (a) The county
assessor-collector shall assess [and collect] taxes on property in
the county for the county. The county assessor-collector [He]
shall also assess [and collect] taxes on property for another
taxing unit if:
(1) the law creating or authorizing creation of the
unit requires it to use the county assessor-collector for the taxes
the unit imposes in the county;
(2) the law creating or authorizing creation of the
unit does not mention who assesses [and collects] its taxes and the
unit imposes taxes in the county;
(3) the governing body of the unit requires the county
to assess [and collect] its taxes as provided by Subsection (c) of
Section 6.22 of this code; or
(4) required by an intergovernmental contract.
(b) The assessor [and collector] for a taxing unit other
than a county shall assess[, collect, or assess and collect]
taxes[, as applicable,] for the unit. The assessor [He] shall also
assess[, collect, or assess and collect] taxes[, as applicable,]
for another unit if:
(1) required by or pursuant to the law creating or
authorizing creation of the other unit; or
(2) required by an intergovernmental contract.
(c) Except as provided by Subsections (d) and (e), the
county assessor-collector shall collect taxes on property in the
county for each taxing unit that taxes the property.
(d) If a taxing unit has territory in more than one county,
the county assessor-collector for each county shall collect the
taxes imposed by the taxing unit in that county unless the taxing
unit contracts to have those taxes collected by the county
assessor-collector of another county in which the taxing unit has
territory.
(e) The collection of taxes for an airport authority is
governed by Section 12, Article IX, Texas Constitution.
SECTION 2. Section 6.24(a), Tax Code, is amended to read as
follows:
(a) The governing body of a taxing unit other than a county
may contract as provided by the Interlocal Cooperation Act with the
governing body of another unit or with the board of directors of an
appraisal district for the other unit or the district to perform
duties relating to the assessment [or collection] of taxes.
SECTION 3. The heading to Section 6.26, Tax Code, is amended
to read as follows:
Sec. 6.26. ELECTION TO CONSOLIDATE ASSESSING [AND
COLLECTING] FUNCTIONS.
SECTION 4. Sections 6.26(a)-(c), (e), (f), (h), and (j),
Tax Code, are amended to read as follows:
(a) The qualified voters residing in an appraisal district
by petition submitted to the county clerk of the county principally
served by the appraisal district may require that an election be
held to determine whether or not to require the appraisal district,
the county assessor-collector, or a specified taxing unit within
the appraisal district to assess[, collect, or assess and collect]
property taxes on property appraised by the district for all taxing
units.
(b) The qualified voters of a taxing unit that assesses[,
collects, or assesses and collects] its own property taxes by
petition submitted to the governing body of the taxing unit may
require that an election be held to determine whether or not to
require the appraisal district, the county assessor-collector, or
another taxing unit that is assessing [and collecting] property
taxes to assess[, collect, or assess and collect] the unit's
property taxes.
(c) A petition is valid if:
(1) it states that it is intended to require an
election in the appraisal district or taxing unit on the question of
consolidation of assessing [or collecting] functions [or both];
(2) it states the functions to be consolidated and
identifies the entity or office that will be required to perform the
functions; and
(3) it is signed by a number of qualified voters equal
to at least 10 percent of the number of qualified voters, according
to the most recent official list of qualified voters, residing in
the appraisal district, if the petition is authorized by Subsection
(a) [of this section], or in the taxing unit, if the petition is
authorized by Subsection (b) [of this section], or by 10,000
qualified voters, whichever number is less.
(e) If the commissioners court or the governing body finds
that the petition is valid, it shall order that an election be held
in the district or taxing unit on the next uniform election date
prescribed by the Texas Election Code that is more than 60 days
after the last day on which it could have acted to approve or
disapprove the petition. At the election, the ballots shall be
prepared to permit voting for or against the proposition:
"Requiring the (name of entity or office) to [(]assess[, collect,
or assess and collect, as applicable)] property taxes for (all
taxing units in the appraisal district for _____________ county or
name of taxing unit or units, as applicable)."
(f) If a majority of the qualified voters voting on the
question in the election favor the proposition, the entity or
office named by the ballot shall perform the functions named by the
ballot beginning with the next time property taxes are assessed [or
collected, as applicable,] that is more than 90 days after the date
of the election. If the governing bodies (and appraisal district
board of directors when the district is involved) agree, a function
may be consolidated when performance of the function begins in less
than 90 days after the date of the election.
(h) If a taxing unit is required by election pursuant to
Subsection (b) [of this section] to assess[, collect, or assess and
collect] property taxes for another taxing unit, it also shall
perform the functions for all taxing units for which the other unit
previously performed those functions pursuant to law or
intergovernmental contract.
(j) An appraisal district may not be required by an election
to assess[, collect, or assess and collect] taxes on property
outside the district's boundaries. A taxing unit may not be
required by an election to assess[, collect, or assess and collect]
taxes on property outside the boundaries of the appraisal district
that appraises property for the unit.
SECTION 5. Sections 6.27(b) and (c), Tax Code, are amended
to read as follows:
(b) The county assessor-collector is entitled to a
reasonable fee, which may not exceed the lesser of the actual costs
incurred or an administrative fee of $1 for each item of property on
which the county assessor-collector assesses or collects taxes, for
assessing or [and] collecting taxes for a taxing unit pursuant to
Section 6.23(a)(1), (2), or (3) or Section 6.23(c) [Subdivisions
(1) through (3) of Subsection (a) of Section 6.23 of this code].
(c) The assessor [or collector] for a taxing unit other than
a county is entitled to reasonable compensation, which may not
exceed the actual costs incurred, for assessing [or collecting]
taxes for a taxing unit pursuant to Section 6.23(b) [Subsection (b)
of Section 6.23 of this code].
SECTION 6. The heading to Section 6.28, Tax Code, is amended
to read as follows:
Sec. 6.28. BONDS FOR STATE, [AND] COUNTY, AND OTHER TAXES.
SECTION 7. Section 6.28, Tax Code, is amended by amending
Subsections (a) and (e) and adding Subsections (c-1) and (g) to read
as follows:
(a) Before beginning to perform the duties of office, a
person elected or appointed as county assessor-collector must give
bonds to the state, [and] to the county, and to each other taxing
unit for which the county assessor-collector collects taxes,
conditioned on the faithful performance of the person's duties as
assessor-collector.
(c-1) The bond for another taxing unit's taxes must be
payable to the governing body of the unit in an amount determined by
the governing body. To be effective, the bond must be approved and
paid for by the governing body. The governing body may prescribe
additional requirements for the bond.
(e) The assessor-collector's official oath and bonds for
state, [and] county, and other taxes shall be recorded in the office
of the county clerk, and the county judge shall submit the bond for
state taxes to the state comptroller of public accounts.
(g) A taxing unit other than a county shall pay the premium
for the bond for the unit's taxes from its general fund or as
provided by intergovernmental contract.
SECTION 8. Section 6.30(b), Tax Code, is amended to read as
follows:
(b) The governing body of a taxing unit other than a county
may determine who represents the unit to enforce the collection of
delinquent taxes. [If a taxing unit collects taxes for another
taxing unit, the attorney representing the unit to enforce the
collection of delinquent taxes may represent the other unit with
consent of its governing body.]
SECTION 9. Sections 31.03(a) and (b), Tax Code, are amended
to read as follows:
(a) The commissioners court [governing body] of a county
[taxing unit that collects its own taxes] may provide, in the manner
required by law for official action by the county [body], that a
person who pays one-half of the county's [unit's] taxes before
December 1 may pay the remaining one-half of the taxes without
penalty or interest before July 1 of the following year.
(b) The split-payment option, if adopted, applies to taxes
for all units for which the adopting county [taxing unit] collects
taxes.
SECTION 10. Section 31.05(a), Tax Code, is amended to read
as follows:
(a) The commissioners court [governing body] of a county
[taxing unit that collects its own taxes] may adopt the discounts
provided by Subsection (b) or Subsection (c) [of this section], or
both, in the manner required by law for official action by the
county [body]. The discounts, if adopted, apply to taxes for a
taxing unit for which the adopting county [taxing unit] collects
taxes if the governing body of the other unit, in the manner
required by law for official action by the body, adopts the
discounts or approves of their application to its taxes by the
collecting county [unit]. If a taxing unit adopts both discounts
under Subsections (b) and (c) [of this section], the discounts
adopted under Subsection (b) apply unless the unit mails its tax
bills after September 30, in which case only the discounts under
Subsection (c) apply.
SECTION 11. Sections 31.072(a) and (e), Tax Code, are
amended to read as follows:
(a) The county assessor-collector [collector for a taxing
unit] may enter a contract with a property owner under which the
property owner deposits money in an escrow account maintained by
the county assessor-collector [collector] to provide for the
payment of property taxes collected by the county
assessor-collector [collector] on any property the person owns.
(e) The county tax assessor-collector shall maintain the
escrow account in the county depository. [Any other collector
shall maintain the escrow account in the depository of the taxing
unit or other entity that employs the collector.] The collector is
not required to maintain a separate account in the depository for
each escrow account but shall maintain separate records for each
escrow account.
SECTION 12. Section 31.08(a), Tax Code, is amended to read
as follows:
(a) At the request of any person, the county
assessor-collector [a collector for a taxing unit] shall issue a
certificate showing the amount of delinquent taxes, penalties, and
interest due [the unit on a property according to the unit's current
tax records. If the collector collects taxes for more than one
taxing unit, the certificate must show the amount of delinquent
taxes, penalties, and interest due] on the property to each taxing
unit for which the county assessor-collector [collector] collects
the taxes. The county assessor-collector [collector] shall charge
a fee not to exceed $10 for each certificate issued. The county
assessor-collector [collector] shall pay all fees collected under
this section into the county treasury [of the taxing unit that
employs him].
SECTION 13. Section 31.11(a), Tax Code, is amended to read
as follows:
(a) If a taxpayer applies to the county assessor-collector
[tax collector of a taxing unit] for a refund of an overpayment or
erroneous payment of taxes and the county auditor [for the unit]
determines that the payment was erroneous or excessive, the county
assessor-collector [tax collector] shall refund the amount of the
excessive or erroneous payment from available current tax
collections or from funds appropriated by the county [unit] for
making refunds. However, the collector may not make the refund
unless[:
[(1) in the case of a collector who collects taxes for
one taxing unit, the governing body of the taxing unit also
determines that the payment was erroneous or excessive and approves
the refund if the amount of the refund exceeds:
[(A) $2,500 for a refund to be paid by a county
with a population of 1.5 million or more; or
[(B) $500 for a refund to be paid by any other
taxing unit; or
[(2) in the case of a collector who collects taxes for
more than one taxing unit,] the commissioners court [governing body
of the taxing unit that employs the collector] also determines that
the payment was erroneous or excessive and approves the refund if
the amount of the refund exceeds $2,500.
SECTION 14. Section 33.02(a), Tax Code, is amended to read
as follows:
(a) The county assessor-collector [collector for a taxing
unit that collects its own taxes] may enter an agreement with a
person delinquent in the payment of the tax collected by the county
asessor-collector for payment of the tax, penalties, and interest
in installments. The agreement must be in writing and may not
extend for a period of more than 36 months.
SECTION 15. Sections 6.29, 31.03(c), and 31.10(d), Tax
Code, are repealed.
SECTION 16. (a) The changes in law made by this Act apply to
the collection of ad valorem taxes on or after the effective date of
this Act that are imposed for tax years beginning before, on, or
after the effective date of this Act.
(b) On the effective date of this Act:
(1) the collector for a taxing unit other than a county
shall transfer to the county assessor-collector all records of the
collector, or copies of those records, pertaining to the collection
of taxes for the taxing unit; and
(2) the county assessor-collector is substituted for
the collector in any tax collection proceeding instituted by the
collector that is pending on the effective date of this Act.
SECTION 17. This Act takes effect September 1, 2005.