82R7373 TJB-F
 
  By: Jackson H.B. No. 2104
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the amount of the bond for county taxes required to be
  given by the county assessor-collector for certain counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 6.28(c) and (d), Tax Code, are amended
  to read as follows:
         (c)  The bond for county taxes must be payable to the
  commissioners court in an amount equal to 10 percent of the total
  amount of county taxes imposed in the preceding tax year, except
  that the amount of the bond may not be less than $2,500 or more than
  $100,000, except as otherwise provided by this subsection. The
  commissioners court of a county with a population of 1.5 million or
  more by order may set the maximum amount of the bond in an amount
  greater than $100,000. To be effective, a [the] bond under this
  subsection must be approved by the commissioners court.
         (d)  The state comptroller of public accounts or the
  commissioners court may require a new bond for state taxes at any
  time. The commissioners court may require a new bond for county
  taxes at any time. However, the total amount of state bonds or
  county bonds required of an assessor-collector may not exceed
  $100,000 at one time, except that in a county in which the
  commissioners court by order has set the maximum amount of the bond
  for county taxes in an amount greater than $100,000, the total
  amount of state bonds or county bonds required may not exceed that
  greater amount. The commissioners court shall suspend the
  assessor-collector from office and begin removal proceedings if the
  assessor-collector [he] fails to give new bond within a reasonable
  time after demand.
         SECTION 2.  This Act takes effect September 1, 2011.