SRC-TNM H.B. 3594 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 3594
By: Nixon, Joe (Lindsay)
Intergovernmental Relations
5-15-97
Engrossed


DIGEST 

Currently, the Westchase District, a municipal management district within
the City of Houston, is one of a number of areas that are currently
popular for development within the greater Houston metropolitan area.  Tax
abatements by overlapping taxing jurisdictions under Chapter 312, Tax
Code, are the most commonly used incentive to attract new development to
these competing areas. The district finances its services and improvements
through assessments rather than taxes, and has granted abatements of its
assessments in accordance with Chapter 312, Tax Code.  However, Chapter
312 does not specifically address whether a jurisdiction that finances its
services by assessments can grant abatements of its assessments.  H.B.
3594 would grant the district the authority to grant abatements of its
assessments in accordance with Chapter 312, Tax Code. 

PURPOSE

As proposed, H.B. 3594 outlines provisions regarding granting additional
powers to the Westchase District, formerly known as the Westchase Area
Management District, a municipal management district within the City of
Houston. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 13, Chapter 491, Acts of the 74th Legislature,
Regular Session, 1995, by adding Subsection (h), to authorize the
Westchase District (district), without additional procedures, to grant
abatements for taxes or assessments owed to the district under Chapter
312, Tax Code. 

SECTION 2. (a) Provides that the legislature validates and confirms all
governmental acts and proceedings of the district and the district's board
of directors that occurred before the effective date of this Act.  

(b) Sets forth certain matters to which this section does not apply on the
effective date of this Act. 

SECTION 3. Emergency clause.
  Effective date: upon passage.