LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION May 17, 2011 TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2104 by Jackson, Jim (Relating to the amount of the bond for county taxes required to be given by the county assessor-collector for certain counties.), As Engrossed No significant fiscal implication to the State is anticipated. The bill would authorize the commissioners court of a county with a population of 1.5 million or more to adopt an order to require a bond from the county tax assessor-collector for county taxes in excess of the current statutory range of $2,500 to $100,000. Since the cost of bond is borne solely by the affected counties, the bill would have no fiscal impact on the state. This bill would take effect September 1, 2011. Local Government Impact The bill would authorize the commissioners court of a county with a population of 1.5 million or more to adopt an order to require a bond from the county tax assessor-collector for county taxes in excess of the current statutory range of $2,500 to $100,000. The 2010 census identified four counties with populations of 1.5 million or more: Harris, Dallas, Bexar and Tarrant. According to the Comptroller of Public Accounts (CPA), each of these four counties reported no significant fiscal impact associated with the bill. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, SD, KKR
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
May 17, 2011
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2104 by Jackson, Jim (Relating to the amount of the bond for county taxes required to be given by the county assessor-collector for certain counties.), As Engrossed
TO: Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB2104 by Jackson, Jim (Relating to the amount of the bond for county taxes required to be given by the county assessor-collector for certain counties.), As Engrossed
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
Honorable Royce West, Chair, Senate Committee on Intergovernmental Relations
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB2104 by Jackson, Jim (Relating to the amount of the bond for county taxes required to be given by the county assessor-collector for certain counties.), As Engrossed
HB2104 by Jackson, Jim (Relating to the amount of the bond for county taxes required to be given by the county assessor-collector for certain counties.), As Engrossed
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would authorize the commissioners court of a county with a population of 1.5 million or more to adopt an order to require a bond from the county tax assessor-collector for county taxes in excess of the current statutory range of $2,500 to $100,000. Since the cost of bond is borne solely by the affected counties, the bill would have no fiscal impact on the state. This bill would take effect September 1, 2011.
The bill would authorize the commissioners court of a county with a population of 1.5 million or more to adopt an order to require a bond from the county tax assessor-collector for county taxes in excess of the current statutory range of $2,500 to $100,000.
Since the cost of bond is borne solely by the affected counties, the bill would have no fiscal impact on the state. This bill would take effect September 1, 2011.
Local Government Impact
The bill would authorize the commissioners court of a county with a population of 1.5 million or more to adopt an order to require a bond from the county tax assessor-collector for county taxes in excess of the current statutory range of $2,500 to $100,000. The 2010 census identified four counties with populations of 1.5 million or more: Harris, Dallas, Bexar and Tarrant. According to the Comptroller of Public Accounts (CPA), each of these four counties reported no significant fiscal impact associated with the bill.
The bill would authorize the commissioners court of a county with a population of 1.5 million or more to adopt an order to require a bond from the county tax assessor-collector for county taxes in excess of the current statutory range of $2,500 to $100,000.
The 2010 census identified four counties with populations of 1.5 million or more: Harris, Dallas, Bexar and Tarrant. According to the Comptroller of Public Accounts (CPA), each of these four counties reported no significant fiscal impact associated with the bill.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, SD, KKR
JOB, SD, KKR