83R4398 KKA-D
By: Bonnen of Brazoria H.B. No. 3072
A BILL TO BE ENTITLED
AN ACT
relating to the cost-effectiveness of the manner in which a school
district chooses to collect the district's taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 39.083(b) and (c), Education Code, are
amended to read as follows:
(b) The annual financial management report must include:
(1) a description of the district's financial
management performance based on a comparison, provided by the
agency, of the district's performance on the indicators adopted
under Section 39.082(b) to:
(A) state-established standards; and
(B) the district's previous performance on the
indicators;
(2) a description of the data submitted using the
electronic-based program developed under Section 39.0822;
(3) information concerning the district's tax
collections, including, if the district employs a person to collect
the district's taxes as authorized by Section 45.231(a),
information concerning:
(A) the compensation provided to the person and
other costs associated with collecting the district's taxes in that
manner; and
(B) whether the costs described by Paragraph (A)
are estimated to be less than the costs that would be associated
with collection of the district's taxes by the county
assessor-collector as authorized by Section 45.231(b); and
(4) [(3)] any descriptive information required by the
commissioner.
(c) The report may include:
(1) information concerning the district's:
(A) financial allocations;
(B) [tax collections;
[(C)] financial strength;
(C) [(D)] operating cost management;
(D) [(E)] personnel management;
(E) [(F)] debt management;
(F) [(G)] facility acquisition and construction
management;
(G) [(H)] cash management;
(H) [(I)] budgetary planning;
(I) [(J)] overall business management;
(J) [(K)] compliance with rules; and
(K) [(L)] data quality; and
(2) any other information the board of trustees
determines to be necessary or useful.
SECTION 2. Subchapter E, Chapter 42, Education Code, is
amended by adding Section 42.2527 to read as follows:
Sec. 42.2527. ADJUSTMENT FOR CERTAIN TAX COLLECTION
METHODS. (a) On determination that a school district, in employing
a person to collect the district's taxes as authorized by Section
45.231(a), incurs annual costs that are greater than the annual
costs that would be associated with collection of the district's
taxes by the county assessor-collector as authorized by Section
45.231(b), the commissioner may, notwithstanding any other
provision of this title:
(1) reduce the amounts due to the district under this
chapter; or
(2) increase the amounts necessary for the district to
comply with the requirements of Chapter 41.
(b) The amount of an adjustment under this section in any
year may not exceed the amount equal to the difference between the
annual costs incurred by the district in collecting taxes and the
annual costs that would be associated with collection of the
district's taxes by the county assessor-collector.
SECTION 3. (a) Except as provided by Subsection (b) of this
section, this Act takes effect September 1, 2013.
(b) Section 42.2527, Education Code, as added by this Act,
takes effect September 1, 2014.