| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the assessment and collection of ad valorem taxes |
|
|
imposed by a school district. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.1511(c), Education Code, is amended |
|
|
to read as follows: |
|
|
(c) The board may: |
|
|
(1) issue bonds and levy, pledge, assess, and collect |
|
|
an annual ad valorem tax to pay the principal and interest on the |
|
|
bonds as authorized under Sections 45.001 and 45.003; |
|
|
(2) levy, assess, and collect an annual ad valorem tax |
|
|
for maintenance and operation of the district as authorized under |
|
|
Sections 45.002 and 45.003; and |
|
|
(3) [employ a person to assess or collect the
|
|
|
district's taxes as authorized under Section 45.231; and
|
|
|
[(4)] enter into contracts as authorized under this |
|
|
code or other law and delegate contractual authority to the |
|
|
superintendent as appropriate. |
|
|
SECTION 2. Section 45.231, Education Code, is amended to |
|
|
read as follows: |
|
|
Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR. |
|
|
(a) Except as provided by Subsection (b), the assessor and |
|
|
collector for [The board of trustees of] an independent school |
|
|
district is the county assessor-collector for the county in which |
|
|
the property subject to taxation by the school district is located |
|
|
[may employ a person to assess or collect the school district's
|
|
|
taxes and may compensate the person as the board of trustees
|
|
|
considers appropriate]. |
|
|
(b) Except as otherwise provided by this subsection, the |
|
|
board of trustees of an independent school district may employ a |
|
|
person to assess or collect the district's taxes for the 2020 and |
|
|
following tax years, and may compensate that person as the board |
|
|
considers appropriate, if the board employed a person to assess or |
|
|
collect the district's taxes for the 2017, 2018, and 2019 tax years |
|
|
and the board determines that the total cost of collection of those |
|
|
taxes by that person for those three tax years is less than the |
|
|
total cost of collection of ad valorem taxes by the county |
|
|
assessor-collector for the county in which the district is wholly |
|
|
or primarily located for those three tax years. Not later than |
|
|
February 1 of every third tax year beginning with the 2023 tax year, |
|
|
the board of trustees of an independent school district that |
|
|
employs a person as provided by this subsection must determine |
|
|
whether the total collection cost of the district's taxes for the |
|
|
applicable preceding three tax years is greater than the total |
|
|
collection cost of ad valorem taxes by the county |
|
|
assessor-collector for the county in which the district is wholly |
|
|
or primarily located for the applicable preceding three tax years. |
|
|
The board of trustees may not employ a person under this subsection |
|
|
for any tax year beginning with the tax year in which the board |
|
|
determines under this subsection that the total collection cost for |
|
|
the preceding three tax years is greater than the total collection |
|
|
cost by the county assessor-collector for those preceding three tax |
|
|
years. [This section does not prohibit an independent school
|
|
|
district from providing for the assessment or collection of the
|
|
|
school district's taxes under a method authorized by Subchapter B,
|
|
|
Chapter 6, Tax Code.] |
|
|
SECTION 3. Sections 6.22(a) and (b), Tax Code, are amended |
|
|
to read as follows: |
|
|
(a) The assessor and collector for a taxing unit other than |
|
|
a county, school district, or [a] home-rule municipality [city] are |
|
|
determined by the law creating or authorizing creation of the |
|
|
taxing unit. |
|
|
(b) The assessor and collector for a home-rule municipality |
|
|
[city] are determined by the municipality's [city's] charter and |
|
|
ordinances. |
|
|
SECTION 4. Section 6.23, Tax Code, is amended by adding |
|
|
Subsection (a-1) to read as follows: |
|
|
(a-1) Except as provided by Section 45.231(b), Education |
|
|
Code, the county assessor-collector shall assess and collect taxes |
|
|
on property in the county for each school district located in the |
|
|
county. |
|
|
SECTION 5. Section 6.27(b), Tax Code, is amended to read as |
|
|
follows: |
|
|
(b) Except as provided by Subsection (d), the county |
|
|
assessor-collector is entitled to a reasonable fee, which may not |
|
|
exceed the actual costs incurred, for assessing and collecting |
|
|
taxes for a taxing unit as required by [pursuant to] Section |
|
|
6.23(a)(1), (2), or (3) or (a-1). |
|
|
SECTION 6. Section 45.232, Education Code, is repealed. |
|
|
SECTION 7. The changes in law made by this Act do not apply |
|
|
to an independent school district during the term of a contract |
|
|
entered into by the school district before the effective date of |
|
|
this Act that requires a person other than an employee of the school |
|
|
district to assess, collect, or assess and collect ad valorem taxes |
|
|
imposed by the school district. |
|
|
SECTION 8. This Act takes effect September 1, 2019. |