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.