S.B. No. 692

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