JWB S.B. 1425 75(R)BILL ANALYSIS


WAYS & MEANS
S.B. 1425
By: Nelson (Horn)
5-15-97
Committee Report (Unamended)



BACKGROUND 

Currently, Texas law requires that an election must be conducted within
the boundaries of a county development district (district) to confirm
creation of a County Development District (CDD) or approve a sales and use
tax. CDD boundaries may or may not include inhabited property.  In this
case, the petitioner must ensure that someone inhabits the property in a 
manner that meets election law requirements in order to comply with the
law.  In other cases, the property may be inhabited by as few as one
resident.  

PURPOSE

As proposed, S.B. 1425 outlines provisions regarding approval by voters of
the establishment of certain county development districts.  

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 312.610(a), Tax Code, to set forth instances in
which the commissioners court  is authorized, rather than required, to
find and enter an order creating a county development district created
under this subchapter (district) after a hearing.  Authorizes the order
creating the district to specify the cost to the county in which the
district is located (county) of publishing notice and conducting hearings
for the creation of the district together with the cost of conducting the
confirmation and sales and use tax election.  Authorizes the county to
require the petitioner to pay to the county the amounts specified in the
order creating the district at the time the order becomes final.  Makes a
nonsubstantive change.  

SECTION 2.Amends Section 312.617, Tax Code, by adding Subsection (d), to
provide that in the event 10 or fewer votes are cast in the confirmation
and sales and use tax election, within 90 days following the entry of the
order canvassing the election, the proceedings of the election, including
voter affidavits as to residency and qualification to vote, shall be
submitted to the attorney general.  

SECTION 3.Makes application of this Act prospective.

SECTION 4.Emergency clause.
Effective date: upon passage.