JWB H.B. 3305 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 3305
By: Heflin
4-18-97
Committee Report (Unamended)



BACKGROUND 

During the 74th Legislature, HB 2940 by Heflin amended the Property Tax
Code to provide certain appraisal procedures for boats and outboard motors
held in inventory by Texas boat dealers.  That legislation contained an
erroneous reference in its enforcement section.  This bill corrects that
by imposing a penalty on boat dealers who fail to allow the chief
appraiser to examine their books and records pursuant to a written
request. 

PURPOSE

The bill corrects the statutory enforcement reference and further
clarifies to whom it applies.  

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 Subsection (j), Section 23.12D, Tax Code (Dealer's
Vessels and Outboard Motor Inventory; Value), changing the reference from
Subsection (h) to (g) and changes the word "person" to "dealer" to further
clarify the intent of the original legislation.  (Dealer is defined
previously in the chapter). 

SECTION 2. Effective date:  January 1, 1998.

SECTION 3. Emergency clause.