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


Senate Research CenterC.S.S.B. 1533
77R11508 JD-DBy: Madla
Intergovernmental Relations
4/4/2001
Committee Report (Substituted)


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.  C.S.S.B. 1533 authorizes
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 be accompanied by a reasonable application fee not
to exceed $1,000. 

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 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.

SUMMARY OF COMMITTEE CHANGES

Amends As Filed S.B. 1533 as follows:

SECTION 1.  Authorizes the guidelines and criteria adopted by the
commissioners court of a county, rather than authorizing the governing body
of a taxing unit, 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.  Omits text regarding
imposing a fee in connection with an application or request for tax
abatement.   

SECTION 2.  Provides that the effective date is upon passage or September
1, 2001.