SRC-AAA S.J.R. 45 75(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 45
By: Brown
Finance
4-17-97
As Filed


DIGEST 

Currently, there are no tangible incentives to conserve water.  Providing
locally approved tax credits on local property taxes in exchange for
implementing locally approved water conservation initiatives will help in
creating necessary incentives. S.J.R. 45 requires the submission to the
voters of a constitutional amendment regarding exemptions or other relief
from ad valorem taxes on property upon which approved water conservation
initiatives have been implemented. 

PURPOSE

As proposed, S.J.R. 45 requires the submission to the voters of a
constitutional amendment regarding exemptions or other relief from ad
valorem taxes on property upon which approved water conservation
initiatives have been implemented. 

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 1, Article VIII, Texas Constitution, by adding
Section 1-m, as follows: 

Sec. 1-m. WATER CONSERVATION INITIATIVES.  Authorizes the legislature to
authorize counties, cities, towns, and other taxing units to grant
exemptions or other relief from ad valorem taxes on property so designated
by the taxing unit as property upon which approved water conservation
initiatives have been implemented. 

SECTION 2. Requires this proposed constitutional amendment to be submitted
to the voters at an election to be held November 4, 1997.  Sets forth the
required language for the ballot. 

SECTION 3. Emergency clause.