BILL ANALYSIS



S.B. 1682
By: Nelson (Pitts)
May 10, 1995
Committee Report (Unamended)


BACKGROUND

Some of the assets of the Super Collider now belong to the State of
Texas in the form of the Texas National Research Laboratory
Commission.  It is possible that those facilities will be leased to
help defray costs.  The local taxing entities cannot tax the real
estate but can levy ad valorem taxes on the leases.

PURPOSE

This bill establishes a procedure to notify the tax appraisal
office of possessory interests (including leases) entered into by
public entities or state agencies under Chapter 2301
(Superconducting Super Collider Facility Research Authority),
Government Code.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly
grant any additional rulemaking authority to a state officer,
department, agency, or institution.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Subchapter C, Chapter 2301, Government Code, by
           adding Section 2301.0635 NOTICE OF CERTAIN LEASES TO TAX
           APPRAISAL OFFICE.

           (a) A public entity or state agency that acquired real
           property under this Chapter, must notify the tax
           appraisal office of possessory interest in the property,
           including leaseholds, held by another person.

           (b) The notice must be delivered no later than May 1 and
           include copies of each conveyance of interest.

           (c) The chief appraiser may request additional
           information if needed and the public entity or agency
           shall deliver it or notify the appraiser the agency
           doesn't possess the information within 30 days of the
           request.

SECTION 2. Emergency Clause.

SUMMARY OF COMMITTEE ACTION

Pursuant to a public notice posted in accordance with the rules,
the committee met in a public hearing on May 9, 1995.  The chair
laid out S.B. 1682.  By a record vote of 8 ayes, 0 nays, 0 present
not voting, and 3 absent, the committee moved to report S.B. 1682
to the House without amendment with the recommendation that it be
sent to the Local and Consent Calendar, and that it do pass.