SRC-SEW H.B. 2782 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 2782
77R11508 JD-DBy: Villarreal, Mike (Madla)
Intergovernmental Relations
5/8/2001
Engrossed


DIGEST AND PURPOSE 

A taxing unit has to pay costs associated with the processing and
consideration of an application or request for tax abatement. Under current
law, a taxing unit, including a county, is not authorized to charge a fee
for processing such an application or request. H.B. 2782 authorizes the
commissioners court of a county to impose a reasonable fee not to exceed
$1,000 in connection with an application or request for tax abatement.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 312.002, Tax Code, by adding Subsection (e) to
authorize the guidelines and criteria adopted by the commissioners court of
a county to include a requirement that an application or request for tax
abatement submitted to the county under this chapter be accompanied by a
reasonable application fee not to exceed $1,000. 
 
SECTION 2.  Effective date: upon passage or September 1, 2001.