S.B. No. 692
AN ACT relating to the fee a county tax assessor-collector may charge for
assessing and collecting ad valorem taxes for certain river
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.27, Tax Code, is amended by amending
Subsection (b) and adding Subsection (d) to read as follows:
(b) Except as provided by Subsection (d), the [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 pursuant to Section 6.23(a)(1), (2), or (3)
[Subdivisions (1) through (3) of Subsection (a) of Section 6.23 of
(d) If a law enacted under Section 59, Article XVI, Texas
Constitution, creating a river authority authorizes the river
authority to impose a tax, specifies the maximum tax rate, and
specifies the maximum fee that the authority may pay for the
assessment and collection of the authority’s taxes, and if the
county assessor-collector assesses and collects the taxes the river
authority imposes pursuant to Section 6.23(a)(1), (2), or (3), the
county assessor-collector may not charge the river authority a fee
for assessing and collecting the taxes that exceeds the fee
specified in the law creating the river authority.
SECTION 2. The change in law made by this Act applies
beginning with taxes imposed for the 2005 tax year. The fee charged
for collecting or assessing and collecting taxes for a tax year
preceding the 2005 tax year is covered by the law in effect
immediately before the effective date of this Act, and the former
law is continued in effect for that purpose.
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, 2005.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 692 passed the Senate on
March 17, 2005, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 692 passed the House on
April 29, 2005, by the following vote: Yeas 142, Nays 0,
two present not voting.
Chief Clerk of the House