JWB H.J.R. 96 75(R)BILL ANALYSIS WAYS & MEANS H.J.R. 96 By: Hamric 3-25-97 Committee Report (Unamended) BACKGROUND Section 794.018 (a), Health and Safety Code (Election), allows a Rural Fire Prevention District (RFPD) to levy a tax not to exceed three cents on each $100 of the taxable value of property taxable by the district. Some RFPD's may have difficulty maintaining services at this funding level. PURPOSE This joint resolution would amend the constitution and to allow the legislature to increase the maximum tax rate levied by an RFPD in Harris County from three cents per $100 valuation to five cents per $100 valuation. Approval by voters in the district is required before any tax increase becomes effective. 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 Section 48-d, Article III, Texas Constitution as follows: (a) States that the limit of three cents per $100 valuation continues to apply except as provided by Subsection (b). (b) and (c) Allows the Legislature to authorize a maximum tax rate of five cents per $100 on the ad valorem property situated in a rural fire prevention district that is located in whole or part in Harris County. However, no tax may be levied until approved by a vote of the people residing in the district. SECTION 2. Election date: November 4, 1997. The ballot must be printed to permit voting for or against the proposition; provides for language on ballot.