SRC-JGS S.B. 20 78(3)   BILL ANALYSIS


Senate Research Center   S.B. 20
78S30573-JD-HJBy: Janek
Administration
9/23/2003
As Filed


DIGEST AND PURPOSE 

Since the construction of the Houston Texans' Reliant Stadium, emergency
medical vehicles have had tremendous difficulty accessing the hospital
during events held in and around the area.  There have been several
occasions when the hospital was only accessible for emergency medical
transports via helicopter.  

S.B. 20 will allow the Texas Medical Center to contract for two border
parking lots, which will alleviate the traffic congestion.  Current state
law exempts the medical center's  real and personal property from ad
valorem taxation.  As proposed, S.B. 20 allows the medical center, a
nonprofit corporation, to assist the general public without jeopardizing
its property tax exemption or violating any deed restrictions imposed on
the land. 


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 11.23, Tax Code, by adding Subsection (j-1), as
follows: 
 
(j-1)  Medical Center Development in Populous Counties.  Provides that in
a county with a population of three million or more, all real and personal
property owned by a nonprofit corporation, as defined in the Texas
Non-Profit Corporation Act (Article 1396-1.01 et seq.,V.T.C.S.), and held
for use in the development or operation of a medical center area or areas
in which the nonprofit corporation has donated land for a state medical,
dental, or nursing school, and for other hospital, medical, educational,
or nonprofit uses and uses reasonably related thereto, or for governmental
or public purposes, including the relief of traffic congestion, and not
leased or otherwise used with a view to profit, is exempt from all ad
valorem taxation as though the property were, during that time, owned and
held by the state for health and educational purposes.  Requires that, in
connection with the application or enforcement of a deed restriction or a
covenant related to the property, a use or purpose described in this
subsection  also be considered to be a hospital, medical, or educational
use, or a use that is reasonably related to a hospital, medical, or
educational use. 

SECTION 2.  Amends Section 11.43(c), Tax Code, as amended by Chapter 407,
78th Legislature, Regular Session, 2003, to make a conforming change. 

SECTION 3.  Effective date:   the 91st day after the last day of the
legislative session.   
            Makes application of this Act prospective.