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.