HBA-KDB H.B. 2782 77(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 2782
By: Villarreal, Mike
Ways & Means
7/18/2001
Enrolled



BACKGROUND AND PURPOSE 

A taxing unit has to pay costs associated with the processing and
consideration of an application or request for tax abatement.  Prior to the
77th Legislature, a taxing unit, including a county, was not authorized to
charge a fee for processing such an application or request.  House Bill
2782 authorizes the commissioners court of a county to impose a reasonable
fee in connection with an application or request for tax abatement. 

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. 

ANALYSIS

House Bill 2782 amends the Tax Code to provide that the guidelines and
criteria adopted by the commissioners court of a county may include a
requirement that an application or request for tax abatement submitted to
the county under the Property Redevelopment and Tax Abatement Act  must be
accompanied by a reasonable application fee not to exceed $1,000. 

EFFECTIVE DATE

June 15, 2001.