By: Jackson (Senate Sponsor - West) H.B. No. 2104
(In the Senate - Received from the House May 13, 2011;
May 13, 2011, read first time and referred to Committee on
Intergovernmental Relations; May 19, 2011, reported favorably by
the following vote: Yeas 5, Nays 0; May 19, 2011, sent to
printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the amount of the bond for county taxes required to be
given by the county assessor-collector for certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 6.28(c) and (d), Tax Code, are amended
to read as follows:
(c) The bond for county taxes must be payable to the
commissioners court in an amount equal to 10 percent of the total
amount of county taxes imposed in the preceding tax year, except
that the amount of the bond may not be less than $2,500 or more than
$100,000, except as otherwise provided by this subsection. The
commissioners court of a county with a population of 1.5 million or
more by order may set the maximum amount of the bond in an amount
greater than $100,000. To be effective, a [the] bond under this
subsection must be approved by the commissioners court.
(d) The state comptroller of public accounts or the
commissioners court may require a new bond for state taxes at any
time. The commissioners court may require a new bond for county
taxes at any time. However, the total amount of state bonds or
county bonds required of an assessor-collector may not exceed
$100,000 at one time, except that in a county in which the
commissioners court by order has set the maximum amount of the bond
for county taxes in an amount greater than $100,000, the total
amount of state bonds or county bonds required may not exceed that
greater amount. The commissioners court shall suspend the
assessor-collector from office and begin removal proceedings if the
assessor-collector [he] fails to give new bond within a reasonable
time after demand.
SECTION 2. This Act takes effect September 1, 2011.
* * * * *