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