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4 Document(s) [ Subject: Tax assessor-collectors ]

Committee: House Ways and Means
Title: Interim Report
Subjects: Hotel occupancy taxes | Local taxes | Natural gas industry | Oil industry | Property taxes | Sales taxes | School finance | Tax assessor-collectors | Water recycling |
Library Call Number: L1836.86 W368
Session: 86th R.S. (2019)
Online version: View report [120 pages  File size: 2,061 kb]
Charges: This report should address the charges below.
1. Monitor the agencies and programs under the Committee's jurisdiction and oversee the implementation of relevant legislation passed by the 86th Legislature. Conduct active oversight of all associated rulemaking and other governmental actions taken to ensure intended legislative outcome of all legislation, including the following:
  • SB 2,which is the Texas Property Tax Reform and Transparency Act of 2019. Monitor the implementation of the legislation, including a review of the tax rates adopted by taxing units in 2019 and 2020, the appraisal review board survey system, and progress in onboarding the tax rate notices and websites. Make recommendations for modifications as necessary and appropriate.
  • HB 1525 and HB 2153, which relate to the collection of sales and use taxes by marketplaces and out-of-state businesses. Monitor the Comptroller of Public Accounts' rules regulating the collection of sales, use, and franchise tax to ensure compliance by marketplace providers and out-of-state businesses and monitor any revenue increases as a result of implementation of these bills.
  • HB 4347, which relates to the use of hotel occupancy, sales, and mixed beverage tax revenue for qualified projects. Examine the effectiveness and efficiency of the hotel projects, qualified hotel projects, and uses of local hotel occupancy tax revenue. Examine the negative fiscal impact to the state resulting from the dedication of the state portion of those taxes.
2. Study and consider possible methods of providing property tax relief, including potential sources of revenue that may be used to reduce or eliminate school district maintenance and operations property tax rates.
3. Study the role of the local option sales and use tax, including: an analysis of the available uses for those taxes, specifically economic development agreements; the statewide distribution of local tax rates; the proportion of the local government budget supported by sales and use taxes; the application of consistent sales sourcing rules; and the impact of shifting from origin to destination sourcing.
4. Evaluate the status of water recycling and reuse efforts in the oil and gas industry in Texas and elsewhere. Evaluate options for tax credits, deductions, or discounts to encourage recycling, treatment, or reuse of produced water from oil and gas production activities. Make recommendations on statutory or regulatory changes needed to promote recycling and reuse strategies for produced water. (Joint charge with the House Committee on Energy Resources)
5. Review the use of third-party tax collection firms, including law firms and tax specialty firms, by governmental units. Evaluate what methods other states use to collect taxes. Determine whether the use of those firms is cost-effective for the taxing jurisdiction or if the tax collection efforts should be performed by the taxing units directly.
6. Monitor the State Auditor's review of agencies and programs under the Committee's jurisdiction. The Chair shall seek input and periodic briefings on completed audits for the 2019 and 2020 fiscal years and bring forth pertinent issues for full committee consideration
Committee: House County Affairs
Title: Interim report
Library Catalog Title: Interim report to the 72nd Texas Legislature / Committee on County Affairs.
Subjects: Amarillo, Texas | Boating | County budgets | County roads | District courts | Indigent health care | Motor fuels taxes | Parks and Wildlife, Texas Department of | Potter County | Randall County | State mandates | Tax assessor-collectors |
Library Call Number: L1836.71 c832
Session: 71st R.S. (1989)
Online version: View report [25 pages  File size: 758 kb]
Charges: This report should address the charges below.
1. To monitor all activities and to have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 6.
2. To study the imposition of a county gasoline tax dedicated to the construction and maintenance of county roads and bridges.
3. To study the need for additional revenue measures for county criminal justice programs.
4. To study the effect of the County Indigent Health Care program on the county budget.
5. To study the effect of state mandated programs on rollback limits.
6. To study the registration of boats and the county tax assessor-collector's role in the process.
7. To study the possible consolidation of certain contiguous counties.
Committee: House County Affairs
Title: Interim report
Library Catalog Title: Interim report to the 71st Texas Legislature / Committee on County Affairs, Texas House of Representatives.
Subjects: Appraisal districts | Bail | County budgets | County government | County treasurers | Indigent health care | Jail Standards, Texas Commission on | Real estate development | State mandates | Tax assessor-collectors |
Library Call Number: L1836.70 c832
Session: 70th R.S. (1987)
Online version: View report [16 pages  File size: 622 kb]
Charges: This report should address the charges below.
1. To monitor all activities and have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 6.
2. To study the current funding sources of Texas county government in light of comparative studies on the funding of county governments nationwide. Make recommendations on adequacy of current revenue to meet current and future county responsibilities including the infrastructure needs of county programs.
3. To study the need for ordinance making power for county government to protect the health and welfare of citizens living in unincorporated areas.
4. To study and evaluate the county indigent health programs resulting from the Indigent Health Care and Treatment Act and develop recommendations for any necessary revisions. (Joint study with House Committee on Public Health).
5. To study the possible consolidation of tax collection efforts under one entity and project the fiscal impact of such programs.
6. To study the abolishment of the office of county treasurer and the transfer of the treasurer's duties to auditor's office.
7. To study the reorganization of county government to allow for the abolition of unnecessary offices on a local option basis.
8. To study the impact of state programs and expenditures mandated by the state for counties.
9. To study the development of a County Fiscal Responsibility Act to insure all funds linked to county government are under the purview of the commissioner's court.
10. To study the operation of county bail bond boards.
11. To study the need for citizen representation on boards.
Committee: Joint Comptroller's Office, Examine
Title: Report
Library Catalog Title: [Report].
Subjects: Comptroller of Public Accounts, Texas | Tax administration | Tax assessor-collectors |
Library Call Number: LRL
Session: 20th R.S. (1887)
Online version: View report [16 pages  File size: 1,155 kb]
Charge: This report should address the charge below.
1. Examine and inquire into the mode and manner of carrying on the public business in the Comptroller's office.

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