HBA-DMD H.B. 351 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 351
By: Denny
Civil Practices
2/5/1999
Introduced



BACKGROUND AND PURPOSE 
 
Current state law requires county tax assessor-collectors to affirmatively
seek a declaratory judgment exculpating them from any liability for their
handling of county financial affairs, thus imposing the possibility of
unknown outstanding liabilities on tax assessor-collectors for many years.
H.B. 351 prohibits a tax assessor-collector from being held liable in any
civil action that begins after they leave office, or two years after they
leave office if there is an audit conducted by the comptroller. 

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 Subchapter A, Chapter 113, Local Government Code, by
adding Section 113.009, as follows: 

Sec. 113.009.  CIVIL LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR;  AUDIT BY
COMPTROLLER.  Establishes that a county tax assessor-collector is not
liable in any civil action that begins after the term of office ends for
conduct in administering public funds while in office, unless an audit is
conducted by the comptroller who is authorized to audit related materials.
Requires the comptroller to provide the assessor-collector notice of an
audit not later than the first anniversary of the date the term of office
has concluded, and to complete the audit not later than the second
anniversary.  Prohibits a civil action from beginning later than either the
90th day after the audit is complete or the date imposed by an applicable
statute of limitations, whichever is earlier.  Provides that the term of
office of an assessor-collector ends on the date the term expires under
law, even if the assessor-collector serves a succeeding term, or the date a
successor takes office. 

SECTION 2.  Makes application of this Act prospective.

SECTION 3.  Effective date: September 1, 1999.

SECTION 4.  Emergency clause.