SRC-ARR S.B. 521 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 521
76R5422 JD-FBy: Cain
Education
3/8/1999
As Filed


DIGEST 

Currently, Texas law requires the comptroller of public accounts to provide
or receive certain information involving ad valorem taxation, heavy
equipment dealers, and agriculture production. S.B. 521would delete a
provision requiring the comptroller to provide or receive certain
information on school district property values, and would repeal two
sections of the Tax Code requiring heavy equipment dealers, and agriculture
production. 

PURPOSE

As proposed, S.B. 521 deletes certain functions of the comptroller of
public accounts involving ad valorem taxation. 

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 403.303(b), Government Code, to delete text
requiring the comptroller to notify the commissioner of education of the
values specified by the school district or property owner. 

SECTION 2. Repealers: 

(1) Section 23.1241(h), Government Code (regarding dealers reports of
sale).  

(2) Sections 23.41(c) and (d), Government Code (requires the comptroller to
compile, publish, and distribute certain information regarding factors
affecting land's capacity to produce agricultural products; and schedules
of agricultural cost and prices for use in calculating average net income
for each type of agricultural operation, respectively). 

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