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


Senate Research CenterC.S.S.J.R. 45
By: Brown
Finance
4-30-97
Committee Report (Substituted)


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. C.S.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 water conservation
initiatives have been implemented. 

PURPOSE

As proposed, C.S.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 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 Article VIII, Texas Constitution, by adding Section 1-m,
as follows: 

Sec. 1-m. Authorizes the legislature, by general law, to authorize  taxing
units to grant an exemption or other relief from ad valorem taxes on
property on which a water conservation initiative has 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. 

SUMMARY OF COMMITTEE CHANGES

SECTION 1. 

Amends Section 1, Article VIII, Texas Constitution, by adding Section 1-m,
to authorize the legislature to authorize taxing units to grant exemptions
or other relief from ad valorem taxes on property on which a water
conservation initiatives has been implemented. 

SECTION 3.

Deletes SECTION 3, the emergency clause.