HBA-MPM S.B. 824 76(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 824 By: Gallegos Public Education 5/12/1999 Engrossed BACKGROUND AND PURPOSE Currently, Section 311.008, Tax Code, does not define "educational facility," but includes these it among those facilities that a municipality may acquire, construct, reconstruct, or install. S.B. 824 defines "educational facility" for purposes of this section. 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 311.008, Tax Code, by adding Subsection (d) to define "educational facilities" as land, equipment, building, and other facilities, including public school buildings, used or to be used jointly by a municipality and an independent school district and located in a reinvestment zone created by the municipality on or before January 1, 1998. SECTION 2. Effective date: September 1, 1999. SECTION 3.Emergency clause.