Bill Text: TX SB1431 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the assessment and collection of ad valorem taxes imposed by a school district.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-18 - Referred to Local Government [SB1431 Detail]
Download: Texas-2021-SB1431-Introduced.html
87R5300 TJB-D | ||
By: Bettencourt | S.B. No. 1431 |
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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) [ |
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[ |
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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. [ |
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Except as provided by Subsection (b), the assessor and collector | ||
for [ |
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county assessor-collector for the county in which the property | ||
subject to taxation by the school district is located [ |
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(b) Except as otherwise provided by this subsection, the | ||
board of trustees of an independent school district may employ a | ||
person to assess or collect the district's taxes for the 2022 and | ||
following tax years, and may compensate that person as the board | ||
considers appropriate, if the board employed a person to assess or | ||
collect the district's taxes for the 2019, 2020, and 2021 tax years | ||
and the board determines that the total cost of collection of those | ||
taxes by that person for those three tax years was less than the | ||
total cost of collection of ad valorem taxes by the county | ||
assessor-collector for the county in which the district is wholly | ||
or primarily located for those three tax years. Not later than | ||
February 1 of every third tax year beginning with the 2025 tax year, | ||
the board of trustees of an independent school district that | ||
employs a person as provided by this subsection must determine | ||
whether the total cost of collection of the district's taxes for the | ||
applicable preceding three tax years was more than the total cost of | ||
collection of ad valorem taxes by the county assessor-collector for | ||
the county in which the district is wholly or primarily located for | ||
the applicable preceding three tax years. The board of trustees may | ||
not employ a person under this subsection for any tax year beginning | ||
with the tax year in which the board determines under this | ||
subsection that the total cost of collection of the district's | ||
taxes for the preceding three tax years was more than the total cost | ||
of collection of ad valorem taxes by the county assessor-collector | ||
for those preceding three tax years [ |
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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 [ |
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determined by the law creating or authorizing creation of the | ||
taxing unit. | ||
(b) The assessor and collector for a home-rule municipality | ||
[ |
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ordinances. | ||
SECTION 4. Section 6.23, Tax Code, is amended by adding | ||
Subsection (a-1) to read as follows: | ||
(a-1) Except as provided by Section 45.231(b), Education | ||
Code, 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 [ |
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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, 2021. |