By: Bettencourt S.B. No. 1309
(In the Senate - Filed February 28, 2019; March 7, 2019,
read first time and referred to Committee on Property Tax;
April 29, 2019, reported favorably by the following vote: Yeas 5,
Nays 0; April 29, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the assessment and collection of ad valorem taxes
imposed by a school district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.1511(c), Education Code, is amended
to read as follows:
(c) The board may:
(1) issue bonds and levy, pledge, assess, and collect
an annual ad valorem tax to pay the principal and interest on the
bonds as authorized under Sections 45.001 and 45.003;
(2) levy, assess, and collect an annual ad valorem tax
for maintenance and operation of the district as authorized under
Sections 45.002 and 45.003; and
(3) [employ a person to assess or collect the
district's taxes as authorized under Section 45.231; and
[(4)] enter into contracts as authorized under this
code or other law and delegate contractual authority to the
superintendent as appropriate.
SECTION 2. Section 45.231, Education Code, is amended to
read as follows:
Sec. 45.231. [EMPLOYMENT OF] ASSESSOR AND COLLECTOR. [(a)]
The assessor and collector for [board of trustees of] an
independent school district is the county assessor-collector for
the county in which the property subject to taxation by the school
district is located [may employ a person to assess or collect the
school district's taxes and may compensate the person as the board
of trustees considers appropriate].
[(b) This section does not prohibit an independent school
district from providing for the assessment or collection of the
school district's taxes under a method authorized by Subchapter B,
Chapter 6, Tax Code.]
SECTION 3. Sections 6.22(a) and (b), Tax Code, are amended
to read as follows:
(a) The assessor and collector for a taxing unit other than
a county, school district, or [a] home-rule municipality [city] are
determined by the law creating or authorizing creation of the
taxing unit.
(b) The assessor and collector for a home-rule municipality
[city] are determined by the municipality's [city's] charter and
ordinances.
SECTION 4. Section 6.23, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) The county assessor-collector shall assess and
collect taxes on property in the county for each school district
located in the county.
SECTION 5. Section 6.27(b), Tax Code, is amended to read as
follows:
(b) Except as provided by Subsection (d), the county
assessor-collector is entitled to a reasonable fee, which may not
exceed the actual costs incurred, for assessing and collecting
taxes for a taxing unit as required by [pursuant to] Section
6.23(a)(1), (2), or (3) or (a-1).
SECTION 6. Section 45.232, Education Code, is repealed.
SECTION 7. The changes in law made by this Act do not apply
to an independent school district during the term of a contract
entered into by the school district before the effective date of
this Act that requires a person other than an employee of the school
district to assess, collect, or assess and collect ad valorem taxes
imposed by the school district.
SECTION 8. This Act takes effect September 1, 2019.
* * * * *