HBA-RBT H.B. 3030 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3030
By: Janek
Ways & Means
4/16/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, a county is required to deal with as many delinquent tax
attorneys as taxing units for which the county collects.  A taxing unit has
the right to unilaterally require the county to collect the taxes the unit
imposes in the county or the taxing unit may contract with its own private
attorney to collect the unit's delinquent taxes.  These rights, in
combination, may require a county which may collect for as many as 50
units, to deal with potentially 50 delinquent tax attorneys. 

This multiplicity of delinquent tax attorneys means that the taxpayer may
receive the multiple delinquent tax notices and potentially multiple tax
lawsuits.  This is confusing, time-consuming and costly for the taxpayer
who must distinguish between multiple tax notices, consult with multiple
delinquent tax attorneys, and who must pay court costs for every suit
filed.   

Multiple tax suits are inefficient for the courts who must deal with
multiple delinquent tax attorneys for docket scheduling and the general
prosecution of thousands of law suits. 

Multiple delinquent tax attorneys are costly for a county which must
furnish each attorney with delinquent tax information, trial evidence, live
trial witnesses, and respond to the thousands of phone calls from confused
taxpayers. 

H.B. 3030 requires the attorney representing the county to enforce the
collection of delinquent taxes. This may result in a unified, consolidated
county-wide delinquent tax collection program.  A consolidated delinquent
tax collection system is efficient, cost effective, orderly, and may save
taxpayers time and money.  The taxing unit may opt to collect its own
current and delinquent taxes, or may opt to delegate that responsibility to
the county in toto. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 6.30, Tax Code, to require, if a county with a
population of more than 2.8 million collects taxes for another taxing unit,
that the attorney representing the county to enforce the collection of
delinquent taxes represent the other unit to enforce the collection of the
unit's delinquent taxes.  Provides that unless the attorney and the
governing body of the other taxing unit agree otherwise, the terms of the
contract between the county and the attorney apply to the attorney's
enforcement of the collection of delinquent taxes for the other unit.
Makes conforming changes. 

SECTION 2.  Makes application of this Act prospective.

SECTION 3.  Emergency clause.