SRC-JJJ S.B. 824 76(R) BILL ANALYSIS Senate Research Center S.B. 824 By: Gallegos Intergovernmental Relations 4/20/1999 As Filed DIGEST Currently, Section 311.008, Tax Code does not define "educational facilities." S.B. 824 adds a definition of "educational facilities" to Section 311.008, Tax Code. PURPOSE As proposed, S.B. 824 adds a definition of "educational facilities" to Section 311.008, Tax Code. 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 311.008, Tax Code, by adding Subsection (d), to provide that the definition of "educational facilities" includes 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.