HBA-GUM H.B. 2428 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2428
By: King, Tracy
Ways & Means
4/12/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, certain information regarding school district property values,
heavy equipment dealers, and agricultural production which the comptroller
of public accounts (comptroller) is required to receive or provide may be
unnecessary or unavailable.  H.B. 2428 amends a section in the Government
Code and repeals three sections in the Tax Code relating to the
comptroller's duties and responsibilities involving ad valorem taxation.  

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 403.303(b), Government Code, to delete existing
text requiring the comptroller of public accounts (comptroller) to notify
the commissioner of education of the property values specified by the
school district or property owner. 

SECTION 2.  Repealers:  

(1)  Section 23.1241(h), Tax Code (relating to the reporting of a dealer
failing to file a declaration of heavy equipment inventory to the
comptroller); 

(2)  Section 23.41(c), Tax Code (relating to agricultural information the
comptroller is required to deliver to appraisal offices); and 

(3)  Section 23.41(d), Tax Code (relating to schedules of the agricultural
costs and prices the comptroller is required to deliver to appraisal
offices). 

SECTION 3.  Emergency clause.
  Effecive date: upon passage.