Bill Text: TX HB2104 | 2011-2012 | 82nd Legislature | Enrolled

---

Bill Title: Relating to the amount of the bond for county taxes required to be given by the county assessor-collector for certain counties.

Sponsorship: Bipartisan Bill

Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB2104 Detail]

Download: Texas-2011-HB2104-Enrolled.html

---

H.B. No. 2104

AN ACT
relating to the amount of the bond for county taxes required to be
given by the county assessor-collector for certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 6.28(c) and (d), Tax Code, are amended
to read as follows:
(c) The bond for county taxes must be payable to the
commissioners court in an amount equal to 10 percent of the total
amount of county taxes imposed in the preceding tax year, except
that the amount of the bond may not be less than $2,500 or more than
$100,000, except as otherwise provided by this subsection. The
commissioners court of a county with a population of 1.5 million or
more by order may set the maximum amount of the bond in an amount
greater than $100,000. To be effective, a [the] bond under this
subsection must be approved by the commissioners court.
(d) The state comptroller of public accounts or the
commissioners court may require a new bond for state taxes at any
time. The commissioners court may require a new bond for county
taxes at any time. However, the total amount of state bonds or
county bonds required of an assessor-collector may not exceed
$100,000 at one time, except that in a county in which the
commissioners court by order has set the maximum amount of the bond
for county taxes in an amount greater than $100,000, the total
amount of state bonds or county bonds required may not exceed that
greater amount. The commissioners court shall suspend the
assessor-collector from office and begin removal proceedings if the
assessor-collector [he] fails to give new bond within a reasonable
time after demand.
SECTION 2. This Act takes effect September 1, 2011.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2104 was passed by the House on May
13, 2011, by the following vote: Yeas 144, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2104 was passed by the Senate on May
25, 2011, by the following vote: Yeas 31, Nays 0
.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor