HOUSE OF REPRESENTATIVES NOTICE OF PUBLIC HEARING COMMITTEE: Ways & Means TIME & DATE: 9:00AM, Thursday, April 25, 2002 PLACE: E2.014 CHAIR: Rep. Rene Oliveira ___________________________________________________________________________ To hear testimony on Interim Charges One, Two, Three, Four, and Five. Interim Charge 1: Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made. Public Testimony will be taken on this charge. Interim Charge 2: Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapter 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services. Invited Testimony will be taken on this charge. Interim Charge 3: Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes. Invited Testimony Only will be taken on this charge. Interim Charge 4: Review the effects of franchise tax credits authorized S.B. 441, 76th Legislature, and evaluate their success in achieving legislative goals. Invited Testimony Only will be taken on this charge. Interim Charge 5: Actively monitor agencies and programs under the committee's oversight jurisdiction. Invited Testimony Only will be taken on this charge. ___________________________________________________________________________