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A BILL TO BE ENTITLED
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AN ACT
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relating to the cost-effectiveness of the manner in which a school |
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district chooses to collect the district's taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 39.083(b) and (c), Education Code, are |
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amended to read as follows: |
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(b) The annual financial management report must include: |
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(1) a description of the district's financial |
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management performance based on a comparison, provided by the |
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agency, of the district's performance on the indicators adopted |
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under Section 39.082(b) to: |
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(A) state-established standards; and |
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(B) the district's previous performance on the |
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indicators; |
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(2) a description of the data submitted using the |
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electronic-based program developed under Section 39.0822; |
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(3) information concerning the district's tax |
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collections, including, if the district employs a person to collect |
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the district's taxes as authorized by Section 45.231(a), |
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information concerning: |
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(A) the compensation provided to the person and |
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other costs associated with collecting the district's taxes in that |
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manner; and |
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(B) whether the costs described by Paragraph (A) |
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are estimated to be less than the costs that would be associated |
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with collection of the district's taxes by the county |
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assessor-collector as authorized by Section 45.231(b); and |
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(4) [(3)] any descriptive information required by the |
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commissioner. |
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(c) The report may include: |
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(1) information concerning the district's: |
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(A) financial allocations; |
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(B) [tax collections;
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[(C)] financial strength; |
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(C) [(D)] operating cost management; |
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(D) [(E)] personnel management; |
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(E) [(F)] debt management; |
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(F) [(G)] facility acquisition and construction |
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management; |
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(G) [(H)] cash management; |
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(H) [(I)] budgetary planning; |
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(I) [(J)] overall business management; |
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(J) [(K)] compliance with rules; and |
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(K) [(L)] data quality; and |
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(2) any other information the board of trustees |
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determines to be necessary or useful. |
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SECTION 2. Subchapter E, Chapter 42, Education Code, is |
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amended by adding Section 42.2527 to read as follows: |
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Sec. 42.2527. ADJUSTMENT FOR CERTAIN TAX COLLECTION |
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METHODS. (a) On determination that a school district, in employing |
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a person to collect the district's taxes as authorized by Section |
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45.231(a), incurs annual costs that are greater than the annual |
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costs that would be associated with collection of the district's |
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taxes by the county assessor-collector as authorized by Section |
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45.231(b), the commissioner may, notwithstanding any other |
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provision of this title: |
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(1) reduce the amounts due to the district under this |
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chapter; or |
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(2) increase the amounts necessary for the district to |
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comply with the requirements of Chapter 41. |
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(b) The amount of an adjustment under this section in any |
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year may not exceed the amount equal to the difference between the |
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annual costs incurred by the district in collecting taxes and the |
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annual costs that would be associated with collection of the |
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district's taxes by the county assessor-collector. |
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SECTION 3. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect September 1, 2013. |
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(b) Section 42.2527, Education Code, as added by this Act, |
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takes effect September 1, 2014. |