86R2703 TJB-D
 
  By: Bettencourt S.B. No. 1309
 
 
 
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)]  
  The assessor and collector for [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)     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)  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.