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


Office of House Bill AnalysisC.S.H.B. 351
By: Denny
Civil Practices
4/29/1999
Committee Report (Substituted)



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.
C.S.H.B. 351 prohibits a civil cause of action from being commenced against
a county tax assessor-collector (collector) more than four years after the
collector's term ends, unless an audit of financial records of the
collector's office that relates to the collector's administration of public
funds during a term of office is conducted by the comptroller of public
accounts (comptroller).  If the audit takes place, a civil action is
prohibited from commencing more than four years after the date the audit is
complete. 

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.  Prohibits a civil cause of action from being commenced
against a county tax assessor-collector (collector) more than four years
after the collector's term ends, unless an audit of financial records of
the collector's office that relates to the collector's administration of
public funds during a term of office is conducted by the comptroller of
public accounts (comptroller).  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
commencing more than four years after the date the audit is complete.
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. 

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 351 differs from the original bill in SECTION 1, as follows:

Proposed Section 113.009(a) of the substitute prohibits a civil cause of
action from being commenced against a county tax assessor-collector
(collector) more than four years after the collector's term ends, unless an
audit of financial records of the collector's office that relates to the
collector's administration of public funds during a term of office is
conducted by the  comptroller of public accounts (comptroller).  The
original version of proposed Section 113.009(a) establishes that a
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 of financial records of the collector's office that relates
to the collector's administration of public funds during a term of office
is conducted, during the collector's term of office, by the comptroller. 

In proposed Section 113.009(c), the substitute differs from the original by
prohibiting a civil action from commencing more than four years after the
date the audit is complete, rather than commencing later than the earlier
of the 90th day after the audit is complete or the date imposed by an
applicable statute of limitations.