| |
| |
|
|
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. |