SRC-VRA S.B. 948 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 948
78R7909 KEG-DBy: Lindsay
Intergovernmental Relations
3/17/2003
As Filed


DIGEST AND PURPOSE 

Currently, Texas law requires that the governing body of a taxing unit
must approve tax exemptions with the owner of real or personal property.
The boards of managers of hospital districts believe this charge detracts
from their primary focus of providing indigent health care and overseeing
the operations of a district's health care facilities.  The commissioner's
court of a county is responsible for approving all tax exemptions
affecting its tax base.  As proposed, S.B. 948 gives a commissioners court
the ability to adopt or to remove an exemption with respect to the
imposition or collection of an ad valorem tax imposed for the benefit of a
hospital district. 

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 281E, Health and Safety Code, by adding Section
281.096, as follows: 

Sec.  281.096.  AUTHORITY TO TAKE ACTIONS RELATING TO AD VALOREM TAXES.
(a)  Provides that, with respect to the imposition or collection of an ad
valorem tax imposed for the benefit of a hospital district, the
commissioners court of the county in which the district is located has the
authority assigned by law to the governing body of the hospital district,
including the authority to perform certain tasks. 

(b)  Prohibits the board of a hospital district from exercising a power
granted by Subsection (a) to the commissioners court with respect to the
imposition or collection of an ad valorem tax imposed for the benefit of
the hospital district. 

SECTION 2.(a)  Effective date:  September 1, 2003.

(b)  Makes application of Section 281.096, Health and Safety Code, as
added by this Act, prospective to January 1, 2004. 

(c)  Provides that Section 281.096, Health and Safety Code, as added by
this Act, does not affect a contract entered into under Section 6.30(c),
Tax Code, before the effective date of this Act.