Property Tax Committee, Legislative - 62nd R.S. (1971)
Committee Members
- Jim Bates, Chair
- Richard C. Slack, Vice Chair
Public members
- Charles D. Kirkham, Jr., Chair
- Jack L. Hart
- Carl S. Smith
Charges
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(a) To make a thorough inquiry into the whole process of ad valorem taxation in Texas, together with such investigation into the property tax systems of other states as the Committee deems necessary, and to recommend to the Legislature such changes or modifications of the laws of this State, and such additional laws as may to the Committee or any member thereof, seem necessary or proper to remedy injustice in property taxation, and to facilitate the assessment and collection of ad valorem taxes in Texas.
(b)To make a comprehensive study of the ad valorem tax laws of Texas, past and present, found in constitutional provisions, statues, charters, ordinances, Rules of Civil Procedure, court decisions, opinions of the Attorney General and orders and regulations of the Comptroller and to prepare and submit to the Legislature and the Supreme Court of Texas a Property Tax Code of laws which shall be uniform as to all Tax Units in the state insofar as possible.
(c) To develop a uniform data processing system for property tax levies, assessments, collections, rolls and reports and make the system available to all tax units.
(d) To study the feasibility of establishing regional computer facilities available to all tax units or of providing a means for all tax units to use the regional computer facilities created for educational agencies under Chapter 866, Acts of the 61st Legislature, Regular Session, 1969 (Article 3654-3f, Vernon's Texas Civil Statues), or to use other computer facilities of State agencies and institutions.
(e) To complete, verify, correct and update data on assess valuations, tax rates, collections and delinquent taxes of all tax units in Texas as compiled by the Delinquent Ad Valorem Tax Study Commission created by SCR 4, 61st Legislature, 2nd Called Session, 1969, and to obtain information on assessment ratios, bonded indebtedness, and outstanding time warrants of all tax units in the State, and other such statistics on Texas property taxation as the Committee may deem relevant so that the Committee may report to the legislature the whole amount of ad valorem taxes levied and collected by all tax units, the amount of such revenues which may be lost through failure to make proper levies, assessments and collections and the causes of such losses, and other such matters concerning the property tax in Texas as the Committee, or any member thereof, may deem to be of public interest.
(f) To examine all books, papers, and accounts and to interrogate under oath, or otherwise, any and all persons whom said Committee or any member thereof, may desire to examine for the purpose of obtaining or acquiring any information that may in any way aid in securing a compliance with any property tax law in this State by any and all persons, companies, corporation or associations liable to ad valorem taxation under any law in this State which is now in force, or which may hereafter be enacted.
Notes
Senator James S. Bates, Chairman, 9/1/1971-5/10/1972, and Member, 6/20/1972-12/10/1972.
Representative Richard Slack appointed Vice Chairman by Speaker, pursuant to SB 414. Slack elected Vice Chairman 9/1/1971.
House Journal, 62nd Legislature, p. 6204
Charles D. Kirkham, Jr., Member, 9/1/1971-5/10/1972, and Chairman 6/20/1972-12/10/1972.
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