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A BILL TO BE ENTITLED
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AN ACT
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relating to the amount of the bond for county taxes required to be |
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given by the county assessor-collector for certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 6.28(c) and (d), Tax Code, are amended |
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to read as follows: |
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(c) The bond for county taxes must be payable to the |
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commissioners court in an amount equal to 10 percent of the total |
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amount of county taxes imposed in the preceding tax year, except |
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that the amount of the bond may not be less than $2,500 or more than |
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$100,000, except as otherwise provided by this subsection. The |
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commissioners court of a county with a population of 1.5 million or |
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more by order may set the maximum amount of the bond in an amount |
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greater than $100,000. To be effective, a [the] bond under this |
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subsection must be approved by the commissioners court. |
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(d) The state comptroller of public accounts or the |
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commissioners court may require a new bond for state taxes at any |
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time. The commissioners court may require a new bond for county |
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taxes at any time. However, the total amount of state bonds or |
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county bonds required of an assessor-collector may not exceed |
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$100,000 at one time, except that in a county in which the |
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commissioners court by order has set the maximum amount of the bond |
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for county taxes in an amount greater than $100,000, the total |
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amount of state bonds or county bonds required may not exceed that |
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greater amount. The commissioners court shall suspend the |
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assessor-collector from office and begin removal proceedings if the |
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assessor-collector [he] fails to give new bond within a reasonable |
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time after demand. |
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SECTION 2. This Act takes effect September 1, 2011. |