SRC-TNM S.B. 1425 75(R)   BILL ANALYSIS


Senate Research Center   S.B. 1425
By: Nelson
Intergovernmental Relations
4-21-97
As Filed


DIGEST 

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.  S.B. 1425 would require that in districts with fewer than 100
inhabitants a district confirmation or sales and use tax election must be
conducted including registered voters in the entire county commissioner
precinct in which the district is located. 
 
PURPOSE

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

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 312.613, Tax Code, to require the temporary
board of directors to conduct an election that includes registered voters
residing within the entire county commissioner precinct in which a county
development district created under this subchapter (district) is located
if the proposed district has fewer than 100 registered voters residing
within its boundaries. 

SECTION 2. Amends Section 312.637(a), Tax Code, to authorize the district
to levy a sales and use tax for the benefit of the district only of
authorized by a majority of the qualified voters residing within the
entire county commissioner precinct in which the district is located if
the proposed district has fewer than 100 registered voters residing within
its boundaries. 

SECTION 3. Makes application of this Act prospective.

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