86R30056 CAE-D
 
  By: West S.B. No. 2018
 
  (Anchia)
 
  Substitute the following for S.B. No. 2018:  No.
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
 
  relating to abolishing a dissolution committee established to
  abolish certain county boards of education or boards of county
  school trustees and appointing commissioners courts to assume the
  duties of the dissolution committee.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 15.001, Chapter 967 (S.B. 2065), Acts of
  the 85th Legislature, Regular Session, 2017, is amended by amending
  Subsections (b), (n), and (s) and adding Subsections (t), (u), (v),
  (w), (x), (y), and (z) to read as follows:
         (b)  If on the effective date of this Act there is an existing
  contract for transportation services to which a county board of
  education, board of county school trustees, or office of county
  school superintendent is a party, it shall be wound down in the
  manner described by Subsections (c)-(z) [(c)-(r)] of this section.
         (n)  The [In the manner provided by rule of the commissioner
  of education, the] county shall collect and use any delinquent
  taxes imposed by or on behalf of the county board of education or
  board of county school trustees for payment of debt described by
  Subsection (t) of this section. On completion of payment of all
  debt described by Subsection (t) of this section, any delinquent
  taxes collected under this subsection must be distributed on a
  proportionate basis to the school districts in the county, based on
  the percentage of each district's number of enrolled students in
  the county to all students enrolled in the county in the school year
  immediately preceding the year of the distribution.
         (s)  Any dissolution committee created as provided by this
  Act is abolished on September 1, 2019, and all duties and
  obligations of the committee are transferred to the commissioners
  court of the county in which the county board of education or board
  of county school trustees was located. On September 1, 2019, the
  commissioners court assumes control of and responsibility for
  administering all assets, liabilities, debts, contracts, and other
  obligations of the county board of education, board of county
  school trustees, or dissolution committee and shall take control of
  any funds of the dissolution committee, including any sinking fund
  created by the dissolution committee as provided by Subsection (h)
  of this section.  Any liability, debt, contract, or other
  obligation of the county board of education, board of county school
  trustees, or dissolution committee transferred to the county as
  provided by this subsection may only be paid from the tax levied
  under Subsection (t) of this section, the sinking fund created
  under Subsection (h) of this section, and any funds transferred
  from the committee to the commissioners court. County assets,
  including tax revenue funds, may not be used to pay, and are not
  subject to, any liability, debt, contract, or other obligation
  transferred to the commissioners court under this subsection [the
  date all debt obligations of the county board of education or board
  of county school trustees are paid in full and all assets
  distributed to component school districts].
         (t)  The commissioners court shall continue to assess, levy,
  and collect any ad valorem tax adopted by the county board of
  education, board of county school trustees, or dissolution
  committee. The commissioners court shall continue to levy the tax
  annually at the rate of one cent per $100 of ad valorem valuation,
  as previously adopted by the dissolution committee, only until all
  debt of the county board of education or board of county school
  trustees described in a final judgment of a district court in
  litigation between the dissolution committee and the county is
  discharged in accordance with the terms of that judgment.  
  Notwithstanding Section 44.004, Education Code, Chapter 26, Tax
  Code, or any other law, the commissioners court is not required to
  calculate a rate, publish notice of a budget and tax rate hearing,
  conduct a hearing, or take any other action each year to assess,
  levy, and collect the tax authorized by this subsection.
         (u)  The commissioners court may deduct from the proceeds of
  the ad valorem tax assessed, levied, and collected by the
  commissioners court under Subsection (t) of this section a
  reasonable and proportionate share for the administrative costs of
  collecting the tax.
         (v)  The commissioners court shall pay all other debts or
  claims not described by Subsection (t) of this section, including
  claims for workers' compensation and unemployment compensation
  filed on or before September 1, 2019, from funds reserved and
  retained by the dissolution committee for that purpose.
         (w)  All claims against the county board of education, board
  of county school trustees, or dissolution committee not filed on or
  before September 1, 2019, are barred. A lawsuit may not be filed
  against the county board of education, board of county school
  trustees, or dissolution committee after September 1, 2019. This
  provision takes precedence over any other statute of limitations.
         (x)  The commissioners court may use funds described by
  Subsection (v) of this section to perform the duties related to the
  abolishment of the dissolution committee and the administration of
  the assets, liabilities, debts, contracts, or other obligations
  transferred to the commissioners court, including:
               (1)  paying reasonable administrative expenses,
  including legal fees and expenses incurred by the county or any
  third party; and
               (2)  employing or contracting with any person needed to
  assist with the abolishment and dissolution of the county board of
  education, board of county school trustees, or dissolution
  committee and the administration of the assets, liabilities, debts,
  contracts, or other obligations transferred to the commissioners
  court.
         (y)  On completion of payment of all debt as provided by
  Subsection (t) of this section and any other debts or claims under
  Subsection (v) of this section, any remaining money must be
  distributed on a proportionate basis to the school districts in the
  county, based on the percentage of each district's number of
  enrolled students in the county to all students enrolled in the
  county in the school year immediately preceding the year of the
  distribution.  To the extent this subsection conflicts with
  Subsection (o) of this section, this subsection prevails.
         (z)  An ad valorem tax imposed under Subsection (t) of this
  section is not considered to be an ad valorem tax imposed by the
  county in which the county board of education, board of county
  school trustees, or dissolution committee is located for purposes
  of any constitutional or statutory limit on the ad valorem tax rate
  of the county.
         SECTION 2.  Section 18, Chapter 925 (S.B. 1566), Acts of the
  85th Legislature, Regular Session, 2017, is repealed.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.