By: Fallon H.B. No. 3891
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to public access to boundary, financial, and tax rate
  information of certain special purpose districts.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         
         SECTION 1.  Subchapter B, Chapter 403, Government Code, is
  amended by adding Section 403.0241 to read as follows:
         Sec. 403.0241.  SPECIAL PURPOSE DISTRICT PUBLIC INFORMATION
  WAREHOUSE. (a)  In this section,
               (1)  "special purpose district" means a political
  subdivision of this state with boundaries that are not statewide,
  other than a municipality, county, junior college district, or
  independent school district; and
               (2)  "tax year" has the meaning assigned by Section
  1.04, Tax Code.
         (b)  The comptroller shall create and make accessible on the
  Internet a database, to be known as the Special Purpose District
  Public Information Warehouse, that contains information regarding
  all active special purpose districts of this state that are
  authorized by the state by a general or special law to impose an ad
  valorem or sales and use tax or to issue bonds, notes, or other
  obligations.
         (c)  The warehouse database must include with respect to each
  special purpose district described):
               (1)  the name of the special purpose district;
               (2)  the rate of any sales and use tax the special
  purpose district imposes;
               (3)  the table of ad valorem tax rates for the most
  recent tax year described by Section 26.16, Tax Code, in the form
  required by that section;
               (4)  the total amount of the special purpose district's
  debt, including principal and interest, and the year in which that
  debt would be paid in accordance with the current applicable terms;
               (5)  the special purpose district's Internet website
  address or, if the special purpose district does not operate an
  Internet website, contact information to enable a member of the
  public to obtain information from the special purpose district; and
               (6)  the Internet website address for the appraisal
  district in each county in which the special purpose district has
  territory.
         (d)  The warehouse database may include with respect to each
  special purpose district the following information, or a link to
  the information, that is provided through an Internet website
  maintained by the special purpose district:
               (1)  information describing the special purpose
  district's boundaries;
               (2)  the special purpose district's budget for its
  current fiscal year and the three preceding fiscal years;
               (3)  each current check registry published by the
  special purpose district's governing body on the special purpose
  district's Internet website, if any;
               (4)  the special purpose district's financial audit or
  annual financial report for the three preceding fiscal years; and
               (5)  any other current financial audit or annual
  financial report published by the special purpose district's
  governing body.
         (e)  The comptroller may consult with the appropriate
  officer of, or other person representing, each special purpose
  district to obtain the information necessary to operate and update
  the  warehouse database.
         (f)  The governing body of a special purpose district that
  publishes on the special purpose district's Internet website the
  special purpose district's check registry shall provide to the
  comptroller the Internet address of the Internet page on which that
  registry may be accessed for purposes of Subsection (d)(3).
         (g)  To the extent information required in the warehouse
  database is otherwise collected or maintained by a state agency or
  special purpose district, the comptroller may request and the state
  agency or special purpose district shall provide that information
  and updates to the information as necessary for inclusion in the
  warehouse database.
         (h)  The comptroller shall update information in the
  warehouse database regarding the rates of taxes imposed by each
  special purpose district at least annually.
         (i)  To the extent possible, the comptroller shall present
  information in the warehouse database in a manner that is
  searchable and intuitive to users. The comptroller may enhance and
  organize the presentation of the information through the use of
  graphical representations as the comptroller considers
  appropriate.
         (j)  The comptroller may not charge a fee to the public to
  access the warehouse database.
         (k)  The comptroller may establish procedures and adopt
  rules to implement this section.
         SECTION 2.  Chapter 203, Local Government Code, is amended
  by adding Subchapter D to read as follows:
  SUBCHAPTER D.  RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
         Sec. 203.061.  APPLICABILITY OF SUBCHAPTER.  (a)  In this 
  subchapter, "special purpose district" means a political
  subdivision of this state with boundaries that are not statewide,
  other than a municipality, county, junior college district, or
  independent school district.
         (b)  This subchapter applies only to special purpose
  districts.
         Sec. 203.062.  PROVISION OF CERTAIN RECORDS AND OTHER
  INFORMATION TO COMPTROLLER.  A special purpose district shall 
  transmit records and other information specified by this subchapter
  to the comptroller annually for purposes of providing the
  comptroller with information to operate and update the Special 
  Purpose District Public Information Warehouse under Section
  403.0241, Government Code.  The special purpose district shall
  transmit the records and other information in a form and in the
  manner prescribed by the comptroller.
         Sec. 203.063.  BOUNDARIES AND DISSOLUTION RECORDS.  (a)  A
  special purpose district shall transmit to the comptroller as
  provided by Section 203.062 each information form, map, and plat,
  and any amendment to an information form, map, or plat, and each
  statement regarding the annexation or consolidation of the special
  purpose district.
         (a-1)  A special purpose district that is active on September
  1, 2015, shall transmit the information required by Subsection (a)
  to the comptroller not later than September 1, 2016.  This
  subsection expires January 1, 2017.
         (b)  A special purpose district created on or after September
  1, 2015, shall transmit the information required by Subsection (a)
  to the comptroller on or before the later of:
               (1)  September 1, 2016; or
               (2)  six months after the special purpose district's
  creation date.
         (c)  If after a special purpose district transmits the
  information required by Subsection (a) to the comptroller the
  special purpose district's boundaries change or the special purpose
  district dissolves, the special purpose district shall transmit to
  the comptroller as provided by Section 203.062 and as applicable 
  each information form, map, and plat, and any amendment to an
  information form, map, or plat, and each statement regarding the
  dissolution, annexation, or consolidation of the special purpose
  district not later than six months after the date the change in 
  boundaries or dissolution occurs.
         Sec. 203.064.  FINANCIAL INFORMATION.  A special purpose 
  district shall transmit to the comptroller as provided by Section
  203.062 the following financial information:
               (1)  the special purpose district's most recently
  adopted annual budget;
               (2)  the special purpose district's budget for the
  three preceding fiscal years, if not already transmitted to the
  comptroller;
               (3)  the special purpose district's most recent annual
  financial report; and
               (4)  the special purpose district's annual financial
  report for the three preceding fiscal years, if not already
  transmitted to the comptroller.
         Sec. 203.065.  INTERNET WEBSITE. A special purpose district
  shall transmit to the comptroller as provided by Section 203.062
  the address of the Internet website maintained by the special
  purpose district, if any.
         SECTION 3.  The comptroller of public accounts shall create
  and post on the Internet the Special Purpose District Public
  Information Warehouse required by Section 403.0241, Government
  Code, as added by this Act, not later than December 31, 2017.
         SECTION 4.  This Act takes effect September 1, 2015.