SRC-JLB S.B. 392 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 392
By: Williams et al.
Natural Resources
2/20/2003
As Filed


DIGEST AND PURPOSE 

Currently, counties, schools, and other special districts must meet
specific deadlines and adopt tax rates with public notices, but certain
water districts are not required to meet said deadlines and adoptions.
S.B. 1444, enacted by the 77th Legislature, included provisions that
exempted water districts from truth-in-taxation sections of the Texas Tax
Code.  As proposed, S.B. 392 repeals the exemption and requires water
districts to once again comply with the Texas Tax Code requirements of
calculating and publishing tax rates, holding public hearings for tax
increases, and holding rollback elections for tax increases exceeding a
rollback rate. 

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.  Repealer:  Section 49.107(g) and Section 49.108(f), Water Code.

SECTION 2.  Effective date:  September 1, 2003.