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


Senate Research CenterC.S.S.B. 1425
By: Nelson
Intergovernmental Relations
4-24-97
Committee Report (Substituted)


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.  C.S.S.B. 1425 would require that a copy of confirmation and
sales tax election proceedings, including affidavits from each voter
attesting that they have met voting requirements, be submitted to the
attorney general in order to ensure valid CDD elections. 
 
PURPOSE

As proposed, C.S.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 312.610(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.

SUMMARY OF COMMITTEE CHANGES

SECTION 1.

Amends 312.610(a), Tax Code, regarding requirements for the order creating
a county development district and the county in which the district is
located. 


 SECTION 2.

Amends Section 312.617, Tax Code, by adding Subsection (d), regarding
election proceedings.