| 1 | 1 | | By: Jackson (Senate Sponsor - West) H.B. No. 2104 |
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| 2 | 2 | | (In the Senate - Received from the House May 13, 2011; |
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| 3 | 3 | | May 13, 2011, read first time and referred to Committee on |
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| 4 | 4 | | Intergovernmental Relations; May 19, 2011, reported favorably by |
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| 5 | 5 | | the following vote: Yeas 5, Nays 0; May 19, 2011, sent to |
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| 6 | 6 | | printer.) |
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| 7 | 7 | | |
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| 8 | 8 | | |
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| 9 | 9 | | A BILL TO BE ENTITLED |
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| 10 | 10 | | AN ACT |
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| 11 | 11 | | relating to the amount of the bond for county taxes required to be |
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| 12 | 12 | | given by the county assessor-collector for certain counties. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Sections 6.28(c) and (d), Tax Code, are amended |
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| 15 | 15 | | to read as follows: |
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| 16 | 16 | | (c) The bond for county taxes must be payable to the |
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| 17 | 17 | | commissioners court in an amount equal to 10 percent of the total |
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| 18 | 18 | | amount of county taxes imposed in the preceding tax year, except |
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| 19 | 19 | | that the amount of the bond may not be less than $2,500 or more than |
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| 20 | 20 | | $100,000, except as otherwise provided by this subsection. The |
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| 21 | 21 | | commissioners court of a county with a population of 1.5 million or |
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| 22 | 22 | | more by order may set the maximum amount of the bond in an amount |
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| 23 | 23 | | greater than $100,000. To be effective, a [the] bond under this |
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| 24 | 24 | | subsection must be approved by the commissioners court. |
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| 25 | 25 | | (d) The state comptroller of public accounts or the |
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| 26 | 26 | | commissioners court may require a new bond for state taxes at any |
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| 27 | 27 | | time. The commissioners court may require a new bond for county |
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| 28 | 28 | | taxes at any time. However, the total amount of state bonds or |
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| 29 | 29 | | county bonds required of an assessor-collector may not exceed |
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| 30 | 30 | | $100,000 at one time, except that in a county in which the |
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| 31 | 31 | | commissioners court by order has set the maximum amount of the bond |
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| 32 | 32 | | for county taxes in an amount greater than $100,000, the total |
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| 33 | 33 | | amount of state bonds or county bonds required may not exceed that |
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| 34 | 34 | | greater amount. The commissioners court shall suspend the |
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| 35 | 35 | | assessor-collector from office and begin removal proceedings if the |
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| 36 | 36 | | assessor-collector [he] fails to give new bond within a reasonable |
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| 37 | 37 | | time after demand. |
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| 38 | 38 | | SECTION 2. This Act takes effect September 1, 2011. |
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| 39 | 39 | | * * * * * |
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