BILL ANALYSIS
By: Hamric
Local Government Ways & Means
BACKGROUND AND PURPOSE
An emergency services district (ESD) is a special district, established under Article III, Section 48-e, Texas Constitution, and Chapter 775, Health & Safety Code, to provide health and safety related services to persons and property within its boundaries.
This bill sets forth certain provisions relating to emergency services districts as follows: adjusting the maximum tax rate in a populous county for certain districts to be equal to the constitutional maximum.
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
Section 1: Amends Section 775.018(a) to provide that elections called by the Commissioner’s Court to create Harris County ESDs will impose a tax up to the maximum $.10 rate allowed under Section 48-e, Article III, of the Texas Constitution. Any conditions negotiated under Section 775.014(h) must be included on the election ballot.
Section 2: Repeals Sections 775.018 (b), 775.0741, and 775.0745(e) of the Health and Safety Code.
Section 3: States Section 775.018, as amended by this Act, applies only to a petition granted on or after the effective date of this Act. A petition granted before the effective date of this Act is governed by the law in effect when the petition was granted, and the former law is continued in effect for that purpose.
Section 4: States the changes in law made by this Act do not affect taxes imposed before the effective date of this Act, and the law in effect before the effective date is continued in effect for purposes of the liability for and collection of those taxes.
SECTION 5: States the effective date.
EFFECTIVE DATE
This Act takes effect September 1, 2005.