SRC-SEW S.B. 1533 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 1533
By: Madla
Intergovernmental Relations
3/29/2001
As Filed


DIGEST AND PURPOSE 

Currently, although the review and negotiation of a tax phase-in and other
economic incentive tools requires a significant investment of a
governmental entity's staff time, the Tax Code does not allow certain
taxing entities to collect fees to help defray the costs of staff time used
to process abatement applications, administer tax incentive programs, and
monitor compliance with tax abatement agreements.  As proposed, S.B. 1533
authorizes the governing body of a taxing unit to impose a fee not to
exceed $1000 accompanying a tax abatement application. 

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 Chapter 312.002, Tax Code, by adding Subsection (e), to
authorize the governing body of a taxing unit, in its guidelines, to impose
a reasonable fee, not to exceed $1000, in connection with an application or
request for tax abatement under this chapter. 

SECTION 2.  Effective date: September 1, 2001.