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A BILL TO BE ENTITLED
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AN ACT
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relating to the functions performed by the comptroller in |
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connection with applications and agreements under the Texas |
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Economic Development Act. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 313.008, Tax Code, as added by Chapter |
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1270 (H.B. 3430), Acts of the 80th Legislature, Regular Session, |
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2007, is amended by amending Subsections (a) and (c) and adding |
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Subsection (d) to read as follows: |
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(a) Before the beginning of each regular session of the |
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legislature, the comptroller shall submit to the lieutenant |
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governor, the speaker of the house of representatives, and each |
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member of the legislature a report assessing the progress of each |
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agreement entered into under this chapter. The report must be |
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based on data certified to the comptroller by each recipient of a |
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limitation on appraised value under this chapter and state for each |
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agreement: |
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(1) the number of qualifying jobs each recipient of a |
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limitation on appraised value committed to create; |
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(2) the number of qualifying jobs each recipient |
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created; |
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(3) the median wage of the new jobs each recipient |
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created; |
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(4) the amount of the qualified investment each |
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recipient committed to expend or allocate per project; |
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(5) the amount of the qualified investment each |
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recipient expended or allocated per project; |
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(6) the market value of the qualified property of each |
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recipient as determined by the applicable chief appraiser; |
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(7) the limitation on appraised value for the |
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qualified property of each recipient; |
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(8) the dollar amount of the taxes that would have been |
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imposed on the market value of the qualified property if the |
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property had not received a limitation on appraised value; |
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(9) the dollar amount of the taxes imposed on the |
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qualified property; |
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(10) the number of new jobs created by each recipient |
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in each sector of the North American Industry Classification |
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System; [and] |
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(11) of the number of new jobs each recipient created, |
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the number of jobs created that provide health benefits for |
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employees; |
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(12) the dollar amount of any payment in lieu of the |
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taxes on the qualified property made by each recipient to each |
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school district or to a foundation or other entity created to |
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benefit the district; |
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(13) the amount of the investment each recipient |
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estimates will be expended or allocated per project; and |
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(14) the number of qualifying jobs each recipient |
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estimates will be created. |
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(c) The comptroller may require a recipient to submit, on a |
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form the comptroller provides, information required to complete the |
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report. Failure to submit the required information is considered |
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to be a failure to comply with the terms of the agreement for |
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purposes of Section 313.027. |
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(d) Each school district that is a party to an agreement |
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entered into under this chapter shall assist the comptroller in |
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collecting any data required to complete the report. |
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SECTION 2. Section 313.025, Tax Code, is amended by |
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amending Subsection (b-1) and adding Subsections (h) and (i) to |
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read as follows: |
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(b-1) The comptroller shall indicate on one copy of the |
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application the date the comptroller received the application and |
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deliver that copy to the Texas Education Agency. The Texas |
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Education Agency shall determine the local revenue gains or losses |
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that would be realized by the school district and the impact on |
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state aid to the district under the Foundation School Program, as |
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required to be included in the economic impact evaluation by |
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Section 313.026(a)(6)(A), and the effect that the applicant's |
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proposal will have on the number or size of the school district's |
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instructional facilities, as required to be included in the |
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economic impact evaluation by Section 313.026(a)(9), and submit a |
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written report containing the agency's determination to the |
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comptroller. The governing body of the school district shall |
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provide any requested information to the Texas Education |
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Agency. Not later than the 45th day after the date the application |
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indicates that the comptroller received the application, the Texas |
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Education Agency shall make the required determinations |
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[determination] and submit the agency's written report to the |
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comptroller. A third person contracted by the comptroller to |
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conduct an economic impact evaluation of an application is not |
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required to make a determination that the Texas Education Agency is |
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required to make and report to the comptroller under this |
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subsection. |
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(h) After receiving a copy of the application, the |
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comptroller shall determine whether the property meets the |
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requirements of Section 313.024 for eligibility for a limitation on |
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appraised value under this subchapter. The comptroller shall |
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notify the governing body of the school district of the |
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comptroller's determination and provide the governing body an |
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opportunity for a hearing before the determination becomes final. |
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A hearing under this subsection is a contested case hearing and |
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shall be conducted by the State Office of Administrative Hearings |
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in the manner provided by Section 2003.101, Government Code. The |
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governing body of the school district has the burden of proof on |
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each issue in the hearing. The governing body of the school |
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district may seek judicial review of the comptroller's |
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determination in a Travis County district court under the |
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substantial evidence rule as provided by Subchapter G, Chapter |
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2001, Government Code. |
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(i) Notwithstanding the other provisions of this section, |
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if the comptroller determines under Subsection (h) that the |
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property does not meet the requirements of Section 313.024 for |
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eligibility for a limitation on appraised value under this |
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subchapter, the comptroller is not required to provide an economic |
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impact evaluation of the application or to submit a recommendation |
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to the school district as to whether the application should be |
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approved or disapproved, and the governing body of the school |
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district may not grant the application. |
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SECTION 3. Section 313.026(a), Tax Code, is amended to read |
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as follows: |
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(a) The economic impact evaluation of the application must |
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include the following: |
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(1) the recommendations of the comptroller; |
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(2) the relationship between the applicant's industry |
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and the types of qualifying jobs to be created by the applicant to |
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the long-term economic growth plans of this state as described in |
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the strategic plan for economic development submitted by the Texas |
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Strategic Economic Development Planning Commission under Section |
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481.033, Government Code, as that section existed before February |
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1, 1999; |
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(3) the relative level of the applicant's investment |
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per qualifying job to be created by the applicant; |
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(4) the wages, salaries, and benefits to be offered by |
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the applicant to qualifying job holders; |
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(5) the ability of the applicant to locate or relocate |
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in another state or another region of this state; |
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(6) the impact the added infrastructure will have on |
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the region, including: |
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(A) local revenue gains or losses that would be |
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realized by the school district and the impact on state aid to the |
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district under the Foundation School Program; and |
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(B) subsequent economic effects on the local and |
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regional tax bases; |
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(7) the economic condition of the region of the state |
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at the time the person's application is being considered; |
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(8) the number of new facilities built or expanded in |
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the region during the two years preceding the date of the |
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application that were eligible to apply for a limitation on |
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appraised value under this subchapter; and |
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(9) the effect of the applicant's proposal, if |
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approved, on the number or size of the school district's |
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instructional facilities, as defined by Section 46.001, Education |
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Code. |
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SECTION 4. Section 313.008, Tax Code, as added by Chapter |
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939 (H.B. 3693), Acts of the 80th Legislature, Regular Session, |
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2007, and Section 313.032, Tax Code, are repealed. |
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SECTION 5. Sections 313.025 and 313.026, Tax Code, as |
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amended by this Act, apply only to an application for a limitation |
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on appraised value that is filed with the governing body of a school |
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district on or after the effective date of this Act. An application |
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for a limitation on appraised value that is filed with the governing |
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body of a school district before the effective date of this Act is |
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governed by the law as it existed immediately before the effective |
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date of this Act, and that law is continued in effect for that |
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purpose. |
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SECTION 6. This Act takes effect September 1, 2009. |