BILL ANALYSIS

 

 

Senate Research Center                                                                                                        S.B. 267

79R1111 MXM-D                                                                                                         By: Williams

                                                                                                               Intergovernmental Relations

                                                                                                                                            2/18/2005

                                                                                                                                              As Filed

 

 

AUTHOR'S/SPONSOR'S STATEMENT OF INTENT

 

In the case of a very limited number of large-scale planned community developments, such as The Woodlands, fire protection and emergency services are provided by a nonprofit corporation funded by assessments on real property, which are imposed on an ad valorem basis.  Meanwhile, emergency service districts impose taxes on the same area for the same services, resulting in double taxation.  Chapter 775, Health and Safety Code, presently contains provisions which allow for the exclusion of  territory from an emergency service district.  As proposed, S.B. 267 sets forth provisions regarding the exclusion from the emergency service districts of certain territory subject to ad valorem assessments.

 

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 775.025(o), Health and Safety Code, to redefine "planned community," and to delete the definition for "territory in a planned community."

 

SECTION 2.  Repealer:  Section 775.025(n), Health and Safety Code (regarding land separation and contiguous and noncontiguous land ownership).

 

SECTION 3.  Effective date:  upon passage or September 1, 2005.