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.