HBA-EVB, LCA H.B. 2232 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2232
By: Alexander
Public Education
4/20/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, school districts are not required to include in each notice the
difference in the district's state aid per student between the school year
beginning in the current tax year and the preceding school year. H.B. 2232
requires a designated officer or employee to include such information in
each school district notice a form specified by the comptroller. H.B. 2232
also permits the officer or employee to use estimates and provides a
specified formula for calculation of state aid per student. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that rulemaking
authority is expressly delegated to the comptroller of public accounts in
SECTION 1 (Section 26.04, Tax Code) of this bill. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 26.04, Tax Code, by adding Subsection (k), as
follows: 

(k) Provides that this subsection applies only to a school district.
Requires a designated officer or employee to include in each notice the
difference in the districts's state aid per student between the school year
beginning in the current tax year and the preceding school year. Requires
the comptroller, by rule, to specify the form of notice. Permits the
officer or employee to use estimates, and requires that the officer or
employee include a statement that the notice is based on estimates, if
information required to comply with this section is not available when the
notice is published or delivered.  Calculates state aid per student per
school year by a specified formula. 

SECTION 2. Effective date:  January 1, 2000.
Makes application of this Act prospective.

SECTION 3. Emergency clause.