S.B. No. 2018
AN ACT
relating to abolishing a dissolution committee established to
abolish certain county boards of education or boards of county
school trustees and appointing commissioners courts to assume the
duties of the dissolution committee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 15.001, Chapter 967 (S.B. 2065), Acts of
the 85th Legislature, Regular Session, 2017, is amended by amending
Subsections (b), (n), and (s) and adding Subsections (t), (u), (v),
(w), (x), (y), and (z) to read as follows:
(b) If on the effective date of this Act there is an existing
contract for transportation services to which a county board of
education, board of county school trustees, or office of county
school superintendent is a party, it shall be wound down in the
manner described by Subsections (c)-(z) [(c)-(r)] of this section.
(n) The [In the manner provided by rule of the commissioner
of education, the] county shall collect and use any delinquent
taxes imposed by or on behalf of the county board of education or
board of county school trustees for payment of debt described by
Subsection (t) of this section. On completion of payment of all
debt described by Subsection (t) of this section, any delinquent
taxes collected under this subsection must be distributed on a
proportionate basis to the school districts in the county, based on
the percentage of each district's number of enrolled students in
the county to all students enrolled in the county in the school year
immediately preceding the year of the distribution.
(s) Any dissolution committee created as provided by this
Act is abolished on September 1, 2019, and all duties and
obligations of the committee are transferred to the commissioners
court of the county in which the county board of education or board
of county school trustees was located. On September 1, 2019, the
commissioners court assumes control of and responsibility for
administering all assets, liabilities, debts, contracts, and other
obligations of the county board of education, board of county
school trustees, or dissolution committee and shall take control of
any funds of the dissolution committee, including any sinking fund
created by the dissolution committee as provided by Subsection (h)
of this section. Any liability, debt, contract, or other
obligation of the county board of education, board of county school
trustees, or dissolution committee transferred to the county as
provided by this subsection may only be paid from the tax levied
under Subsection (t) of this section, the sinking fund created
under Subsection (h) of this section, and any funds transferred
from the committee to the commissioners court. County assets,
including tax revenue funds, may not be used to pay, and are not
subject to, any liability, debt, contract, or other obligation
transferred to the commissioners court under this subsection [the
date all debt obligations of the county board of education or board
of county school trustees are paid in full and all assets
distributed to component school districts].
(t) The commissioners court shall continue to assess, levy,
and collect any ad valorem tax adopted by the county board of
education, board of county school trustees, or dissolution
committee. The commissioners court shall continue to levy the tax
annually at the rate of one cent per $100 of ad valorem valuation,
as previously adopted by the dissolution committee, only until all
debt of the county board of education or board of county school
trustees described in a final judgment of a district court in
litigation between the dissolution committee and the county is
discharged in accordance with the terms of that judgment.
Notwithstanding Section 44.004, Education Code, Chapter 26, Tax
Code, or any other law, the commissioners court is not required to
calculate a rate, publish notice of a budget and tax rate hearing,
conduct a hearing, or take any other action each year to assess,
levy, and collect the tax authorized by this subsection.
(u) The commissioners court may deduct from the proceeds of
the ad valorem tax assessed, levied, and collected by the
commissioners court under Subsection (t) of this section a
reasonable and proportionate share for the administrative costs of
collecting the tax.
(v) The commissioners court shall pay all other debts or
claims not described by Subsection (t) of this section, including
claims for workers' compensation and unemployment compensation
filed on or before September 1, 2019, from funds reserved and
retained by the dissolution committee for that purpose.
(w) All claims against the county board of education, board
of county school trustees, or dissolution committee not filed on or
before September 1, 2019, are barred. A lawsuit may not be filed
against the county board of education, board of county school
trustees, or dissolution committee after September 1, 2019. This
provision takes precedence over any other statute of limitations.
(x) The commissioners court may use funds described by
Subsection (v) of this section to perform the duties related to the
abolishment of the dissolution committee and the administration of
the assets, liabilities, debts, contracts, or other obligations
transferred to the commissioners court, including:
(1) paying reasonable administrative expenses,
including legal fees and expenses incurred by the county or any
third party; and
(2) employing or contracting with any person needed to
assist with the abolishment and dissolution of the county board of
education, board of county school trustees, or dissolution
committee and the administration of the assets, liabilities, debts,
contracts, or other obligations transferred to the commissioners
court.
(y) On completion of payment of all debt as provided by
Subsection (t) of this section and any other debts or claims under
Subsection (v) of this section, any remaining money must be
distributed on a proportionate basis to the school districts in the
county, based on the percentage of each district's number of
enrolled students in the county to all students enrolled in the
county in the school year immediately preceding the year of the
distribution. To the extent this subsection conflicts with
Subsection (o) of this section, this subsection prevails.
(z) An ad valorem tax imposed under Subsection (t) of this
section is not considered to be an ad valorem tax imposed by the
county in which the county board of education, board of county
school trustees, or dissolution committee is located for purposes
of any constitutional or statutory limit on the ad valorem tax rate
of the county.
SECTION 2. Section 18, Chapter 925 (S.B. 1566), Acts of the
85th Legislature, Regular Session, 2017, is repealed.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 2018 passed the Senate on
April 17, 2019, by the following vote: Yeas 31, Nays 0; and that
the Senate concurred in House amendment on May 21, 2019, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 2018 passed the House, with
amendment, on May 14, 2019, by the following vote: Yeas 141,
Nays 0, two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor