4 | 8 | | AN ACT |
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5 | 9 | | relating to abolishing a dissolution committee established to |
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6 | 10 | | abolish certain county boards of education or boards of county |
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7 | 11 | | school trustees and appointing commissioners courts to assume the |
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8 | 12 | | duties of the dissolution committee. |
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9 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 14 | | SECTION 1. Section 15.001, Chapter 967 (S.B. 2065), Acts of |
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11 | 15 | | the 85th Legislature, Regular Session, 2017, is amended by amending |
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12 | 16 | | Subsections (b), (n), and (s) and adding Subsections (t), (u), (v), |
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13 | 17 | | (w), (x), (y), and (z) to read as follows: |
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14 | 18 | | (b) If on the effective date of this Act there is an existing |
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15 | 19 | | contract for transportation services to which a county board of |
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16 | 20 | | education, board of county school trustees, or office of county |
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17 | 21 | | school superintendent is a party, it shall be wound down in the |
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18 | 22 | | manner described by Subsections (c)-(z) [(c)-(r)] of this section. |
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19 | 23 | | (n) The [In the manner provided by rule of the commissioner |
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20 | 24 | | of education, the] county shall collect and use any delinquent |
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21 | 25 | | taxes imposed by or on behalf of the county board of education or |
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22 | 26 | | board of county school trustees for payment of debt described by |
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23 | 27 | | Subsection (t) of this section. On completion of payment of all |
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24 | 28 | | debt described by Subsection (t) of this section, any delinquent |
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25 | 29 | | taxes collected under this subsection must be distributed on a |
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26 | 30 | | proportionate basis to the school districts in the county, based on |
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27 | 31 | | the percentage of each district's number of enrolled students in |
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28 | 32 | | the county to all students enrolled in the county in the school year |
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29 | 33 | | immediately preceding the year of the distribution. |
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30 | 34 | | (s) Any dissolution committee created as provided by this |
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31 | 35 | | Act is abolished on September 1, 2019, and all duties and |
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32 | 36 | | obligations of the committee are transferred to the commissioners |
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33 | 37 | | court of the county in which the county board of education or board |
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34 | 38 | | of county school trustees was located. On September 1, 2019, the |
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35 | 39 | | commissioners court assumes control of and responsibility for |
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36 | 40 | | administering all assets, liabilities, debts, contracts, and other |
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37 | 41 | | obligations of the county board of education, board of county |
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38 | 42 | | school trustees, or dissolution committee and shall take control of |
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39 | 43 | | any funds of the dissolution committee, including any sinking fund |
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40 | 44 | | created by the dissolution committee as provided by Subsection (h) |
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41 | 45 | | of this section. Any liability, debt, contract, or other |
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42 | 46 | | obligation of the county board of education, board of county school |
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43 | 47 | | trustees, or dissolution committee transferred to the county as |
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44 | 48 | | provided by this subsection may only be paid from the tax levied |
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45 | 49 | | under Subsection (t) of this section, the sinking fund created |
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46 | 50 | | under Subsection (h) of this section, and any funds transferred |
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47 | 51 | | from the committee to the commissioners court. County assets, |
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48 | 52 | | including tax revenue funds, may not be used to pay, and are not |
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49 | 53 | | subject to, any liability, debt, contract, or other obligation |
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50 | 54 | | transferred to the commissioners court under this subsection [the |
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51 | 55 | | date all debt obligations of the county board of education or board |
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52 | 56 | | of county school trustees are paid in full and all assets |
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53 | 57 | | distributed to component school districts]. |
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54 | 58 | | (t) The commissioners court shall continue to assess, levy, |
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55 | 59 | | and collect any ad valorem tax adopted by the county board of |
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56 | 60 | | education, board of county school trustees, or dissolution |
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57 | 61 | | committee. The commissioners court shall continue to levy the tax |
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58 | 62 | | annually at the rate of one cent per $100 of ad valorem valuation, |
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59 | 63 | | as previously adopted by the dissolution committee, only until all |
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60 | 64 | | debt of the county board of education or board of county school |
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61 | 65 | | trustees described in a final judgment of a district court in |
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62 | 66 | | litigation between the dissolution committee and the county is |
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63 | 67 | | discharged in accordance with the terms of that judgment. |
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64 | 68 | | Notwithstanding Section 44.004, Education Code, Chapter 26, Tax |
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65 | 69 | | Code, or any other law, the commissioners court is not required to |
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66 | 70 | | calculate a rate, publish notice of a budget and tax rate hearing, |
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67 | 71 | | conduct a hearing, or take any other action each year to assess, |
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68 | 72 | | levy, and collect the tax authorized by this subsection. |
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69 | 73 | | (u) The commissioners court may deduct from the proceeds of |
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70 | 74 | | the ad valorem tax assessed, levied, and collected by the |
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71 | 75 | | commissioners court under Subsection (t) of this section a |
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72 | 76 | | reasonable and proportionate share for the administrative costs of |
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73 | 77 | | collecting the tax. |
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74 | 78 | | (v) The commissioners court shall pay all other debts or |
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75 | 79 | | claims not described by Subsection (t) of this section, including |
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76 | 80 | | claims for workers' compensation and unemployment compensation |
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77 | 81 | | filed on or before September 1, 2019, from funds reserved and |
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78 | 82 | | retained by the dissolution committee for that purpose. |
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79 | 83 | | (w) All claims against the county board of education, board |
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80 | 84 | | of county school trustees, or dissolution committee not filed on or |
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81 | 85 | | before September 1, 2019, are barred. A lawsuit may not be filed |
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82 | 86 | | against the county board of education, board of county school |
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83 | 87 | | trustees, or dissolution committee after September 1, 2019. This |
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84 | 88 | | provision takes precedence over any other statute of limitations. |
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85 | 89 | | (x) The commissioners court may use funds described by |
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86 | 90 | | Subsection (v) of this section to perform the duties related to the |
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87 | 91 | | abolishment of the dissolution committee and the administration of |
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88 | 92 | | the assets, liabilities, debts, contracts, or other obligations |
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89 | 93 | | transferred to the commissioners court, including: |
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90 | 94 | | (1) paying reasonable administrative expenses, |
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91 | 95 | | including legal fees and expenses incurred by the county or any |
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92 | 96 | | third party; and |
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93 | 97 | | (2) employing or contracting with any person needed to |
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94 | 98 | | assist with the abolishment and dissolution of the county board of |
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95 | 99 | | education, board of county school trustees, or dissolution |
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96 | 100 | | committee and the administration of the assets, liabilities, debts, |
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97 | 101 | | contracts, or other obligations transferred to the commissioners |
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98 | 102 | | court. |
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99 | 103 | | (y) On completion of payment of all debt as provided by |
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100 | 104 | | Subsection (t) of this section and any other debts or claims under |
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101 | 105 | | Subsection (v) of this section, any remaining money must be |
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102 | 106 | | distributed on a proportionate basis to the school districts in the |
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103 | 107 | | county, based on the percentage of each district's number of |
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104 | 108 | | enrolled students in the county to all students enrolled in the |
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105 | 109 | | county in the school year immediately preceding the year of the |
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106 | 110 | | distribution. To the extent this subsection conflicts with |
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107 | 111 | | Subsection (o) of this section, this subsection prevails. |
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108 | 112 | | (z) An ad valorem tax imposed under Subsection (t) of this |
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109 | 113 | | section is not considered to be an ad valorem tax imposed by the |
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110 | 114 | | county in which the county board of education, board of county |
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111 | 115 | | school trustees, or dissolution committee is located for purposes |
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112 | 116 | | of any constitutional or statutory limit on the ad valorem tax rate |
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113 | 117 | | of the county. |
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114 | 118 | | SECTION 2. Section 18, Chapter 925 (S.B. 1566), Acts of the |
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115 | 119 | | 85th Legislature, Regular Session, 2017, is repealed. |
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116 | 120 | | SECTION 3. This Act takes effect immediately if it receives |
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117 | 121 | | a vote of two-thirds of all the members elected to each house, as |
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118 | 122 | | provided by Section 39, Article III, Texas Constitution. If this |
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119 | 123 | | Act does not receive the vote necessary for immediate effect, this |
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120 | 124 | | Act takes effect September 1, 2019. |
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