This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.

                                                                                



                                                                  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 
authorities.
	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 
this code].
	(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            



Approved:


______________________________ 
            Date



______________________________ 
          Governor