Honorable Garnet Coleman, Chair, House Committee on County Affairs
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
SB382 by Carona (relating to the disbursement of county funds to a person owing delinquent property taxes.), As Engrossed
No fiscal implication to the State is anticipated.
The bill would amend the Local Government Code to include delinquent property taxes in the definition of debt. A county would not be required to issue a payment to a person owing debt until the county treasurer or auditor notifies the person of the outstanding debt, and the debt is paid off. Under current statute, a county may apply funds to reduce a person's outstanding debt if notice is given to the person that includes a statement regarding the application of funds towards debt.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Denton County reported no significant fiscal impact is anticipated as the county rarely uses the existing authority.