81R21025 SJM-F
 
  By: Miller of Comal H.B. No. 2788
 
  Substitute the following for H.B. No. 2788:
 
  By:  Castro C.S.H.B. No. 2788
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the powers and duties of counties and emergency
  services districts.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 775.0205(a), Health and Safety Code, is
  amended to read as follows:
         (a)  If the territory in a district created under this
  chapter overlaps with the boundaries of another district created
  under this chapter [or a district created under Chapter 776], the
  most recently created district may not provide services in the
  overlapping territory that duplicate the services provided by the
  other district at the time the overlapping district was created.
         SECTION 2.  Chapter 775, Health and Safety Code, is amended
  by adding Subchapter I to read as follows:
  SUBCHAPTER I.  DIVISION OF DISTRICT
         Sec. 775.221.  AUTHORITY TO DIVIDE DISTRICT. The board of a
  district located wholly in one county with a population of 125,000
  or less may create a new district by disannexing territory from the
  district and ordering a new district to be created in the disannexed
  territory in the manner provided by this subchapter.
         Sec. 775.222.  PETITION FOR DIVISION; NOTICE OF HEARING.
  (a)  Before the district may be divided, the district's board must
  receive a petition for division signed by at least seven percent of
  the district's qualified voters or at least 100 of the district's
  qualified voters, whichever is the lesser number.
         (b)  A petition for division must include:
               (1)  the name of the new district to be created; and
               (2)  a description of the territory proposed to be the
  new district's territory.
         (c)  On receipt of a petition in the proper form, the board
  shall set a place, date, and time for a hearing to consider the
  petition.
         (d)  The board shall issue a notice of the hearing that
  includes:
               (1)  the name of the proposed district;
               (2)  a description of the proposed district's
  boundaries; and
               (3)  the place, date, and time of the hearing on the
  petition.
         (e)  The board shall publish the notice in a newspaper of
  general circulation in the district once a week for two consecutive
  weeks. The first publication must occur not later than the 21st day
  before the date on which the hearing will be held.
         Sec. 775.223.  HEARING ON DIVISION OF DISTRICT. (a)  At the
  hearing on the petition for division of the district, the board
  shall consider the petition and each issue relating to the division
  of the district.
         (b)  Any interested person may appear before the board to
  support or oppose the division.
         (c)  If the board finds that the petition contains the number
  of signatures required under Section 775.222(a), the board shall
  approve the petition not later than the 10th day after the date of
  the hearing.
         Sec. 775.224.  APPEAL. A resident of the district or an
  owner of real or personal property located in the district may
  appeal the board's decision on the division of the district by
  filing an appeal in the district court in the county in which a
  district is located only on the basis that the board incorrectly
  tabulated the number of signatures on the petition.
         Sec. 775.225.  ELECTION TO CONFIRM DIVISION. (a)  On
  granting a petition to dissolve the district, the board shall order
  an election to be held in the territory of the proposed new district
  to confirm the division of the district.
         (b)  Notice of the election shall be given in the same manner
  as the notice of hearing under Section 775.222.
         (c)  The election shall be held on the first authorized
  uniform election date prescribed by the Election Code that allows
  sufficient time to comply with the requirements of law.
         (d)  The ballot shall be printed to provide for voting for or
  against the proposition: "Dividing the ________ Emergency Services
  District to create a new emergency services district."
         (e)  If a majority of voters voting at the election vote to
  divide the district, the board shall order the division.
         (f)  If a majority of those voting at the election vote
  against dividing the district, the board may not order another
  election on the issue before the first anniversary of the date of
  the canvass of the election.
         (g)  The existing district and the new district each shall
  pay a pro rata share of the cost of an election held under this
  section, based on the assessed value of real property in each
  district subject to ad valorem taxation.
         Sec. 775.226.  DIVISION ORDER. A board order to divide a
  district must:
               (1)  disannex the land of the new district from the
  existing district contingent on the approval of the creation of the
  new district at the election held under this subchapter;
               (2)  create the new district in accordance with this
  chapter;
               (3)  name the new district; and
               (4)  include the metes and bounds description of the
  territory of the new district and the existing district after
  disannexation.
         Sec. 775.227.  ADMINISTRATION OF DISTRICTS AFTER DIVISION.
  (a)  The existing board continues in existence to govern the
  territory of the existing district after disannexation.
         (b)  If the new district is located wholly in one county, the
  commissioners court shall appoint a board in the manner described
  by Section 776.033 not later than the 14th day after the date of the
  board order dividing the district.
         Sec. 775.228.  TAXATION FOR OUTSTANDING BONDED DEBT. The
  disannexation of territory from a district under this subchapter
  does not diminish or impair the rights of the holders of any
  outstanding and unpaid bonds, warrants, or other obligations of
  that district. Property disannexed under this subchapter is not
  released from its pro rata share of any of the district's bonded
  indebtedness on the date of the disannexation, and the district may
  continue to tax property in the disannexed territory until that
  debt is paid as if the territory had not been disannexed.
         SECTION 3.  Section 344.051(c), Local Government Code, is
  amended to read as follows:
         (c)  Except as provided by Subsection (f), a district may be
  created inside the boundaries of an emergency services district
  operating under Chapter 775 [or 776], Health and Safety Code, only
  if the governing body of the emergency services district gives its
  written consent by order or resolution not later than the 60th day
  after the date the governing body receives a request for its
  consent.
         SECTION 4.  Section 151.027(c), Tax Code, is amended to read
  as follows:
         (c)  This section does not prohibit:
               (1)  the examination of information, if authorized by
  the comptroller, by another state officer or law enforcement
  officer, by a tax official of another state, by a tax official of
  the United Mexican States, or by an official of the United States if
  a reciprocal agreement exists;
               (2)  the delivery to a taxpayer, or a taxpayer's
  authorized representative, of a copy of a report or other paper
  filed by the taxpayer under this chapter;
               (3)  the publication of statistics classified to
  prevent the identification of a particular report or items in a
  particular report;
               (4)  the use of records, reports, or information
  secured, derived, or obtained by the attorney general or the
  comptroller in an action under this chapter against the same
  taxpayer who furnished the information;
               (5)  the delivery to a successor, receiver, executor,
  administrator, assignee, or guarantor of a taxpayer of information
  about items included in the measure and amounts of any unpaid tax or
  amounts of tax, penalties, and interest required to be collected;
               (6)  the delivery of information to an eligible
  municipality, county, or emergency services district in accordance
  with Section 321.3022 or 323.3022; or
               (7)  the release of information in or derived from a
  record, report, or other instrument required to be furnished under
  this chapter by a governmental body, as that term is defined in
  Section 552.003, Government Code.
         SECTION 5.  Section 323.101(f), Tax Code, is amended to read
  as follows:
         (f)  The provisions of this chapter govern the application,
  collection, and administration of a sales and use tax imposed under
  Chapter 285 or [,] 775, [or 776,] Health and Safety Code, to the
  extent not inconsistent with the provisions of those chapters.
  Provided, however, that Subsection (b) shall not apply to a tax
  authorized under those chapters.
         SECTION 6.  Subchapter D, Chapter 323, Tax Code, is amended
  by adding Section 323.3022 to read as follows:
         Sec. 323.3022.  TAX INFORMATION.  (a)  In this section,
  "emergency services district" means a district created under
  Chapter 775, Health and Safety Code.
         (b)  Except as otherwise provided by this section, the
  comptroller on request shall provide to a county or emergency
  services district that has adopted a tax under this chapter:
               (1)  information relating to the amount of tax paid to
  the county or district under this chapter during the preceding or
  current calendar year by each person doing business in the county or
  district who annually remits to the comptroller state and local
  sales tax payments of more than $10,000; and
               (2)  any other information as provided by this section.
         (c)  The comptroller on request shall provide to a county or
  emergency services district that has adopted a tax under this
  chapter information relating to the amount of tax paid to the county
  or district under this chapter during the preceding or current
  calendar year by each person doing business in an area, as defined
  by the county or district, that is part of:
               (1)  an interlocal agreement;
               (2)  a tax abatement agreement;
               (3)  a reinvestment zone;
               (4)  a tax increment financing district;
               (5)  a revenue sharing agreement;
               (6)  an enterprise zone;
               (7)  any other agreement, zone, or district similar to
  those listed in Subdivisions (1)-(6); or
               (8)  any area defined by the county or district for the
  purpose of economic forecasting.
         (d)  The comptroller shall provide the information under
  Subsection (c) as an aggregate total for all persons doing business
  in the defined area without disclosing individual tax payments.
         (e)  If the request for information under Subsection (c)
  involves not more than three persons doing business in the defined
  area who remit taxes under this chapter, the comptroller shall
  refuse to provide the information to the county or emergency
  services district unless the comptroller receives permission from
  each of the persons allowing the comptroller to provide the
  information to the county or district as requested.
         (f)  A separate request for information under this section
  must be made in writing each year by the county judge or the
  president of the board of the emergency services district.
         (g)  Information received by a county or emergency services
  district under this section is confidential, is not open to public
  inspection, and may be used only for the purpose of economic
  forecasting, for internal auditing of a tax paid to the county or
  district under this chapter, or for the purpose described by
  Subsection (h).
         (h)  Information received by a county or emergency services
  district under Subsection (c) may be used by the county or district
  to assist in determining revenue sharing under a revenue sharing
  agreement or other similar agreement.
         (i)  The comptroller may set and collect from a county or
  emergency services district reasonable fees to cover the expense of
  compiling and providing information under this section.
         (j)  Notwithstanding Chapter 551, Government Code, the
  commissioners court of a county or the board of an emergency
  services district is not required to confer with one or more
  employees or a third party in an open meeting to receive information
  or question the employees or third party regarding the information
  received by the county or district under this section.
         SECTION 7.  Chapter 776, Health and Safety Code, is
  repealed.
         SECTION 8.  (a)  On the effective date of this Act, a
  district created under Chapter 776, Health and Safety Code, is
  converted into a district operated under Chapter 775, Health and
  Safety Code. A district converted under this section continues in
  existence and is subject to Chapter 775, Health and Safety Code.
         (b)  On and after the effective date of this Act, each person
  serving as a fire commissioner of a district created under Chapter
  776, Health and Safety Code, is an emergency services commissioner
  and shall serve on the board of the district as an emergency
  services commissioner for the remainder of the unexpired term to
  which the person was elected.
         SECTION 9.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2009.