H.B. 179 78(R)    BILL ANALYSIS


H.B. 179
By: Ellis
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

Current law allows for county fair associations to be granted an ad
valorem tax exemption. Associations are required to apply for the
exemption yearly.  HB 179 would include county fair associations in the
list of exemptions in Section 11.43 (c) of the Tax Code so that the
associations are not required to apply for exemptions in subsequent years.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

HB 179 amends Section 11.43 (c) of the Tax Code to include county fair
associations.  

EFFECTIVE DATE

January 1, 2004.