Bill Text: TX SB14 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Relating to the fiscal transparency and accountability of certain entities responsible for public money.
Spectrum: Moderate Partisan Bill (Republican 6-1)
Status: (Engrossed - Dead) 2013-05-21 - Point of order sustained [SB14 Detail]
Download: Texas-2013-SB14-Engrossed.html
By: Williams, Hinojosa | S.B. No. 14 |
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relating to the fiscal transparency and accountability of certain | ||
entities responsible for public money. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 46, Education Code, is amended by adding | ||
Subchapter D to read as follows: | ||
SUBCHAPTER D. PUBLIC INFORMATION REGARDING FACILITIES | ||
Sec. 46.101. AVAILABILITY OF INFORMATION REGARDING | ||
FACILITIES. (a) For the purpose of providing information to the | ||
public regarding district or school facilities usage and taxpayer | ||
value, a school district or open-enrollment charter school shall: | ||
(1) report data elements specified by commissioner | ||
rule to the agency through the Texas Student Data System (TSDS) or a | ||
successor data management system maintained by the agency; and | ||
(2) provide a direct link on the district's or school's | ||
Internet website to the Texas Student Data System (TSDS) or a | ||
successor data management system maintained by the agency through | ||
which the facilities information relevant to the specific district | ||
or school may be readily accessed. | ||
(b) The commissioner shall adopt rules necessary to | ||
implement this section, including rules ensuring that the Texas | ||
Student Data System (TSDS) or a successor data management system | ||
maintained by the agency includes appropriate data elements | ||
regarding school facilities usage and taxpayer value. | ||
(c) The commissioner shall adopt rules for purposes of | ||
Subsection (b) based on the recommendations of the Taxpayer Value | ||
and School Facilities Usage Advisory Committee established under | ||
Section 46.102. This subsection expires September 1, 2017. | ||
Sec. 46.102. TAXPAYER VALUE AND SCHOOL FACILITIES USAGE | ||
ADVISORY COMMITTEE. (a) The Taxpayer Value and School Facilities | ||
Usage Advisory Committee is established to serve the function | ||
specified by this section. | ||
(b) The committee consists of: | ||
(1) the commissioner and the comptroller, who serve as | ||
co-chairs of the committee; and | ||
(2) the following persons, appointed jointly by the | ||
commissioner and comptroller from lists of persons recommended by | ||
the lieutenant governor and speaker of the house of | ||
representatives: | ||
(A) a current school board member; | ||
(B) a current school district administrator; | ||
(C) a current public school teacher; | ||
(D) a parent of a student currently enrolled in a | ||
public school; | ||
(E) a representative of the school construction | ||
industry, who may be an engineer, architect, or contractor; | ||
(F) a representative of the construction | ||
industry who does not work on school construction, who may be an | ||
engineer, architect, or contractor; and | ||
(G) a member of the public. | ||
(c) The lieutenant governor and speaker of the house of | ||
representatives shall submit to the commissioner and comptroller | ||
lists of persons recommended for appointment to the committee not | ||
later than October 15, 2013. The lists must include recommended | ||
persons for each position described in Subsections (b)(2)(A)-(G). | ||
The commissioner and comptroller shall make the appointments | ||
required by Subsection (b) not later than December 1, 2013. | ||
(d) The committee shall meet to develop recommendations | ||
regarding the data that should be considered in evaluating a school | ||
district's or open-enrollment charter school's facility usage and | ||
taxpayer value with regard to school facility construction and | ||
renovation. The committee shall hold its initial meeting as soon as | ||
possible after the committee members are selected, but not later | ||
than January 15, 2014. | ||
(e) Not later than December 31, 2014, the committee shall | ||
develop its final recommendations and submit a report to the | ||
governor, lieutenant governor, and speaker of the house of | ||
representatives. The committee shall also make the report | ||
available electronically to members of the legislature. | ||
(f) Based on the recommendations developed by the | ||
committee, the commissioner shall: | ||
(1) ensure that the Texas Student Data System (TSDS) | ||
or a successor data management system maintained by the agency | ||
includes appropriate data elements regarding school facilities; | ||
and | ||
(2) adopt rules for purposes of Section 46.101. | ||
(g) A committee member is not entitled to reimbursement of | ||
expenses or to compensation. | ||
(h) Chapter 2110, Government Code, does not apply to the | ||
committee. | ||
(i) This section expires September 1, 2017. | ||
SECTION 2. Section 51.005, Education Code, is amended to | ||
read as follows: | ||
Sec. 51.005. ANNUAL FINANCIAL REPORT [ |
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institution of higher education shall: | ||
(1) prepare a complete annual financial report as | ||
prescribed by Section 2101.011, Government Code; and | ||
(2) take action to ensure that the institution's most | ||
recent annual financial report is posted continuously on the | ||
institution's Internet website. | ||
(b) Not later than November 30 of each year, each | ||
institution of higher education shall take action to ensure that a | ||
report showing the amount and a description of the institution's | ||
outstanding debt on the last day of the preceding state fiscal year | ||
is posted on the institution's Internet website. For a university | ||
system, the report must show the aggregate outstanding debt for the | ||
system and, to the extent that the debt is attributable to a | ||
specific institution, the outstanding debt for each system | ||
institution. In this subsection, "university system" has the | ||
meaning assigned by Section 61.003. | ||
(c) Each institution of higher education shall maintain or | ||
cause to be maintained an Internet website to comply with this | ||
section. | ||
SECTION 3. Subchapter C, Chapter 61, Education Code, is | ||
amended by adding Section 61.0621 to read as follows: | ||
Sec. 61.0621. JUNIOR COLLEGE DISTRICT CONSTRUCTION COST | ||
REPORTING. (a) The board shall require each junior college | ||
district to report building construction costs and related | ||
information to the board for the purpose of determining: | ||
(1) the average cost per square foot, adjusted for | ||
inflation for the region of the state in which the project is | ||
located; and | ||
(2) the average cost per full-time equivalent student | ||
for each junior college district. | ||
(b) The board, in consultation with the governing boards of | ||
the state's junior college districts, shall prescribe the form, | ||
manner, and times of reports required under this section. | ||
(c) The board shall compile the information reported under | ||
Subsection (a) for all junior college districts and periodically | ||
report its findings to the districts. The board and each junior | ||
college district shall take action to ensure that the board's | ||
findings are posted on each respective entity's Internet website. | ||
(d) The board shall adopt rules for the administration of | ||
this section. | ||
(e) In administering this section, the board shall attempt | ||
to avoid duplicating other reporting requirements applicable to | ||
junior college districts. | ||
(f) Each junior college district shall maintain or cause to | ||
be maintained an Internet website to comply with this section. | ||
SECTION 4. Subchapter B, Chapter 403, Government Code, is | ||
amended by adding Section 403.0117 to read as follows: | ||
Sec. 403.0117. LOCAL TAX RATES PUBLISHED ON INTERNET. | ||
(a) The comptroller shall publish on the comptroller's Internet | ||
website, listed by county: | ||
(1) the name of each political subdivision that | ||
imposes a sales and use tax and the sales and use tax rate for the | ||
political subdivision; and | ||
(2) the tax rate information reported to the | ||
comptroller by each county assessor-collector under Section | ||
26.16(e), Tax Code. | ||
(b) The comptroller shall update the information described | ||
by Subsection (a) at least annually. | ||
SECTION 5. Section 1202.008, Government Code, is amended to | ||
read as follows: | ||
Sec. 1202.008. COLLECTION AND REPORT OF INFORMATION ON | ||
LOCAL [ |
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this section, "local security" has the meaning assigned by Section | ||
1231.001. | ||
(b) In reviewing local [ |
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chapter, the attorney general shall [ |
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required by the Bond Review Board, information on each local | ||
security [ |
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(c) [ |
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(1) the terms of each local security [ |
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(2) the debt service payable on each local security | ||
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(3) other information required by the Bond Review | ||
Board. | ||
(d) [ |
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regarding each local security to the Bond Review Board not later | ||
than the fifth day before the date the attorney general approves the | ||
local security under Section 1202.003 [ |
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(e) If an issuer has not provided the information required | ||
by Subsection (c), the bond finance office at the Bond Review Board | ||
shall notify the person listed as the contact for the issuer. The | ||
notice must be in writing, describe the information that must be | ||
submitted to the bond finance office, and inform the issuer that the | ||
issuer will be placed on the noncompliance list if the information | ||
is not provided as required by this subsection. An issuer must | ||
provide the information described in the notice to the bond finance | ||
office not later than the 90th day after the date the issuer | ||
receives the notice. The bond finance office and the attorney | ||
general shall maintain a noncompliance list of issuers that do not | ||
provide the information in the manner provided by this subsection. | ||
(f) The attorney general may not approve a local security | ||
under Section 1202.003 submitted by an issuer that is included on | ||
the noncompliance list described by Subsection (e) until the | ||
attorney general receives written notification from the bond | ||
finance office at the Bond Review Board that the office: | ||
(1) has received the information required by | ||
Subsection (c); or | ||
(2) has agreed to a later date for the submission of | ||
the information. | ||
SECTION 6. The heading to Subtitle B, Title 9, Government | ||
Code, is amended to read as follows: | ||
SUBTITLE B. PROVISIONS APPLICABLE TO PUBLIC SECURITIES [ |
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SECTION 7. Section 1231.001, Government Code, is amended by | ||
adding Subdivision (4) to read as follows: | ||
(4) "Local security" means a public security as | ||
defined by Section 1201.002, other than a state security. | ||
SECTION 8. Subchapter B, Chapter 1231, Government Code, is | ||
amended by adding Section 1231.024 to read as follows: | ||
Sec. 1231.024. CONTRACTS TO COLLECT INFORMATION. The board | ||
may enter into one or more contracts to procure services to collect | ||
and maintain information regarding the indebtedness of state | ||
agencies and local governments. | ||
SECTION 9. Subsection (b), Section 1231.062, Government | ||
Code, is amended to read as follows: | ||
(b) A report must include: | ||
(1) total debt service as a percentage of total | ||
expenditures; | ||
(2) ad valorem tax-supported debt [ |
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(3) [ |
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(4) ad valorem [ |
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percentage of real property valuations; | ||
(5) [ |
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five years and [ |
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(6) [ |
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[ |
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short-term notes; | ||
(7) [ |
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(8) [ |
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(9) debt outstanding [ |
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and | ||
(10) [ |
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relevant. | ||
SECTION 10. The heading to Section 1231.102, Government | ||
Code, is amended to read as follows: | ||
Sec. 1231.102. STATE SECURITIES ANNUAL REPORT. | ||
SECTION 11. Subchapter F, Chapter 1231, Government Code, is | ||
amended by adding Sections 1231.104 and 1231.105 to read as | ||
follows: | ||
Sec. 1231.104. LOCAL SECURITIES ANNUAL REPORT. Not later | ||
than the 180th day after the last day of each state fiscal year, the | ||
bond finance office shall publish a report listing: | ||
(1) the amount of local securities outstanding; | ||
(2) applicable repayment schedules; and | ||
(3) other information the office considers relevant. | ||
Sec. 1231.105. ONLINE ANNUAL LOCAL DEBT STATISTICS REPORT. | ||
Not later than the 150th day after the last day of each state fiscal | ||
year, the bond finance office shall publish on the office's | ||
Internet website a report that includes the statistical information | ||
listed in Section 1231.062(b) for all local securities for the | ||
preceding fiscal year. | ||
SECTION 12. Chapter 1251, Government Code, is amended by | ||
designating Sections 1251.001, 1251.002, 1251.003, 1251.004, | ||
1251.005, and 1251.006 as Subchapter A and adding a heading to | ||
Subchapter A to read as follows: | ||
SUBCHAPTER A. COUNTIES AND MUNICIPALITIES | ||
SECTION 13. Chapter 1251, Government Code, is amended by | ||
adding Subchapter B to read as follows: | ||
SUBCHAPTER B. BOND MATTERS AFFECTING MORE THAN ONE TYPE OF | ||
POLITICAL SUBDIVISION | ||
Sec. 1251.051. DEFINITIONS. In this subchapter: | ||
(1) "Debt obligation" means an issued public security, | ||
as defined by Section 1201.002, secured by property taxes. | ||
(2) "Political subdivision" means a county, | ||
municipality, school district, junior college district, other | ||
special district, or other subdivision of state government. | ||
(3) "Secured self-supporting debt obligation" means a | ||
debt obligation secured by property taxes but payable from revenue | ||
from another source. | ||
Sec. 1251.052. PUBLIC HEARING; VOTER INFORMATION DOCUMENT. | ||
(a) Before a political subdivision may hold an election to | ||
authorize the issuance of bonds, the governing body of the | ||
political subdivision must conduct a public hearing at which | ||
persons interested in the issuance of the bonds are given the | ||
opportunity to be heard. The governing body must hold the hearing | ||
not earlier than the day the governing body adopts the election | ||
order or later than the first day before the date the period for | ||
early voting by personal appearance begins for the election, as | ||
determined under Section 85.001, Election Code. | ||
(b) Not earlier than the 30th day or later than the 15th day | ||
before the date of the hearing, the political subdivision must | ||
provide the notice of the hearing and each voter information | ||
document described by Subsection (c): | ||
(1) by: | ||
(A) publication in at least one newspaper of | ||
general circulation in the county in which the political | ||
subdivision is wholly or primarily located; | ||
(B) inclusion in the political subdivision's | ||
newsletter or circular mailed or delivered to each registered voter | ||
in the political subdivision; or | ||
(C) mail or hand delivery to each registered | ||
voter in the political subdivision; and | ||
(2) if the political subdivision has at least 250 | ||
registered voters, by: | ||
(A) posting the notice and each document on: | ||
(i) the political subdivision's Internet | ||
website; or | ||
(ii) a website as authorized by Section | ||
1251.054(b)(2); or | ||
(B) electronically submitting the notice and | ||
each document as authorized by Section 1251.055(c)(2) or | ||
1251.056(c). | ||
(c) The political subdivision must prepare a separate voter | ||
information document for each proposition to be discussed at the | ||
hearing. Each voter information document must distinctly state: | ||
(1) the language that will appear on the ballot; | ||
(2) the purpose for which the bonds are to be | ||
authorized; | ||
(3) that taxes sufficient to pay the annual principal | ||
of and interest on the bonds may be imposed; | ||
(4) the maximum rate of interest for the bonds to be | ||
authorized; | ||
(5) the maturity date of the bonds to be authorized or | ||
that the bonds may be issued to mature over a specified number of | ||
years not to exceed the maximum number of years authorized by law; | ||
(6) the following information formatted as a table: | ||
(A) the property tax debt rate expressed in | ||
dollars per $100 valuation of all taxable property in the political | ||
subdivision, stated as: | ||
(i) the existing rate; | ||
(ii) the estimated rate if the bonds are | ||
authorized; and | ||
(iii) the estimated increase in the rate if | ||
the bonds are authorized; and | ||
(B) the amount expressed in dollars of the | ||
property tax debt levy of the political subdivision per residence | ||
with a taxable value of $100,000, stated as: | ||
(i) the existing levy; | ||
(ii) the estimated levy if the bonds are | ||
authorized; and | ||
(iii) the estimated increase in the levy if | ||
the bonds are authorized; | ||
(7) the following information formatted as a second | ||
table and stated as a total amount and, if the political subdivision | ||
is a municipality, county, or school district, as a per capita | ||
amount: | ||
(A) the principal of the bonds to be authorized; | ||
(B) the estimated interest for the bonds to be | ||
authorized; | ||
(C) the estimated combined principal and | ||
interest required to pay on time and in full the bonds to be | ||
authorized; and | ||
(D) as of the date the political subdivision | ||
adopts the bond election order: | ||
(i) the principal of all outstanding debt | ||
obligations of the political subdivision secured by and payable | ||
from property taxes; | ||
(ii) the estimated remaining interest of | ||
all outstanding debt obligations of the political subdivision | ||
secured by and payable from property taxes; and | ||
(iii) the estimated combined principal and | ||
interest required to pay on time and in full all outstanding debt | ||
obligations of the political subdivision secured by and payable | ||
from property taxes; | ||
(8) the following information as of the date the | ||
political subdivision adopts the bond election order, formatted as | ||
a third table: | ||
(A) the principal of all outstanding secured | ||
self-supporting debt obligations of the political subdivision; | ||
(B) the estimated remaining interest of all | ||
outstanding secured self-supporting debt obligations of the | ||
political subdivision; and | ||
(C) the estimated combined principal and | ||
interest required to pay on time and in full all outstanding secured | ||
self-supporting debt obligations of the political subdivision; and | ||
(9) any other information that the political | ||
subdivision considers relevant or necessary to explain the values | ||
required by Subdivisions (4)-(8), including: | ||
(A) an amount required by Subdivision (7) stated | ||
as a per capita amount if the political subdivision is not required | ||
to provide the amount under Subdivision (7); | ||
(B) an explanation of the payment sources for the | ||
different types of debt; and | ||
(C) a value for the following expressed as a good | ||
faith projection as of the last day of the maximum term of the bonds | ||
to be authorized: | ||
(i) a per capita amount required by | ||
Subdivision (7); | ||
(ii) an estimated rate required by | ||
Subdivision (6)(A)(ii); and | ||
(iii) an estimated levy required by | ||
Subdivision (6)(B)(ii). | ||
(d) Each voter information document required by Subsection | ||
(c) must be printed: | ||
(1) on not more than two pages that are not wider than | ||
8-1/2 inches and not longer than 14 inches; | ||
(2) in type not smaller than 12-point type; and | ||
(3) in the form prescribed by the secretary of state. | ||
(e) The governing body of the political subdivision must | ||
make a copy of each voter information document available to each | ||
individual attending the hearing. | ||
(f) The secretary of state by rule shall prescribe the form | ||
of a voter information document. | ||
(g) The Texas Ethics Commission shall provide guidelines | ||
for political subdivisions regarding how to conduct a hearing under | ||
this section and how to provide additional information on the form | ||
prescribed by the secretary of state under Subsection (f) without | ||
violating electioneering and political advertising laws, including | ||
Section 255.003, Election Code, and Section 11.169, Education Code. | ||
(h) A good faith estimate or projection in a voter | ||
information document, and a good faith assumption made to determine | ||
the estimate or projection, of an estimate required by Subsections | ||
(c)(6)-(8) or an estimate or projection authorized by Subsection | ||
(c)(9) does not constitute a breach of contract with the voters | ||
solely because the assumption, estimate, or projection is later | ||
determined to be incorrect. | ||
Sec. 1251.053. ONLINE SAMPLE BALLOT. The governing body of | ||
a political subdivision that has at least 250 registered voters | ||
shall take action to ensure that a sample of the ballot printed for | ||
an election to authorize a political subdivision to issue bonds is | ||
posted or submitted in a manner required by Section 1251.052(b)(2) | ||
as soon as practicable after the official ballots have been | ||
prepared and remains posted until the day following the election. | ||
Sec. 1251.054. INTERNET WEBSITE. (a) This section applies | ||
only to a political subdivision that has at least 250 registered | ||
voters. Except as provided by Subsection (b), a political | ||
subdivision shall maintain or cause to be maintained an Internet | ||
website to comply with this subchapter. | ||
(b) This subsection does not apply to a county or | ||
municipality with a population of more than 2,000 or a school | ||
district or a junior college district. If a political subdivision | ||
did not maintain an Internet website or cause a website to be | ||
maintained on January 1, 2013, the political subdivision shall post | ||
the information required by Section 1251.052 on: | ||
(1) the political subdivision's website, if the | ||
political subdivision chooses to maintain the website or cause the | ||
website to be maintained; or | ||
(2) a website in which the political subdivision | ||
controls the content of the posting, including a social media site, | ||
provided that the information is easily found by searching the name | ||
of the political subdivision on the Internet. | ||
Sec. 1251.055. ALTERNATIVE POSTING REQUIREMENT FOR CERTAIN | ||
WATER DISTRICTS. (a) This section applies only to a political | ||
subdivision that has at least 250 registered voters and that is a | ||
district as defined by Section 49.001(1), Water Code. | ||
(b) Notwithstanding any other provision of this subchapter, | ||
a political subdivision that is required by this subchapter to post | ||
information on a website may satisfy the posting requirement as | ||
provided by Subsection (c). | ||
(c) A political subdivision may: | ||
(1) post the information required by this subchapter | ||
on a website authorized by Section 1251.054; or | ||
(2) electronically submit the information to the | ||
executive director of the Texas Commission on Environmental Quality | ||
to be posted on the commission's Internet website on a web page | ||
dedicated to the political subdivision, provided that the web page: | ||
(A) is easily located by searching the name of | ||
the political subdivision on the Internet; or | ||
(B) is linked or automatically opened from a web | ||
address maintained or caused to be maintained by the political | ||
subdivision that is easily located by searching the name of the | ||
political subdivision on the Internet. | ||
(d) A website described by Subsection (c)(2) or Section | ||
1251.054(b)(2), and a web address described by Subsection | ||
(c)(2)(B), are not websites maintained by a political subdivision | ||
for the purpose of other law. | ||
Sec. 1251.0555. TEMPORARY PROVISION: EFFECTIVE DATE OF | ||
CERTAIN PROVISIONS RELATING TO CERTAIN WATER DISTRICTS. (a) This | ||
section applies only to a political subdivision that is a district | ||
as defined by Section 49.001(1), Water Code. | ||
(b) A requirement in this subchapter that a political | ||
subdivision post on a website or electronically submit to the | ||
executive director of the Texas Commission on Environmental Quality | ||
a notice, voter information document, or ballot applies to an | ||
election called by the governing body of a political subdivision on | ||
or after September 1, 2014. | ||
(c) This section expires September 1, 2015. | ||
Sec. 1251.056. ALTERNATIVE POSTING REQUIREMENT FOR SMALL | ||
COUNTIES AND MUNICIPALITIES. (a) This section applies only to: | ||
(1) a county with a population of 10,200 or less; and | ||
(2) a municipality with a population of 5,000 or less. | ||
(b) Notwithstanding any other provision of this subchapter, | ||
a county or municipality that is required by this subchapter to post | ||
information on a website may satisfy the posting requirement as | ||
provided by Subsection (c). | ||
(c) A county or municipality may electronically submit | ||
information required by this subchapter to be posted on a website to | ||
the comptroller to be posted on the comptroller's Internet website, | ||
provided that the web page on which the information may be viewed: | ||
(1) is easily located by searching the name of the | ||
county or municipality on the Internet; or | ||
(2) is linked or automatically opened from a web | ||
address maintained or caused to be maintained by the county or | ||
municipality that is easily located by searching the name of the | ||
county or municipality on the Internet. | ||
(d) A website or web address described by Subsection (c) is | ||
not a website maintained by a county or municipality for the purpose | ||
of other law. | ||
SECTION 14. Section 140.005, Local Government Code, is | ||
transferred to Subchapter D, Chapter 12, Education Code, | ||
redesignated as Section 12.1191, Education Code, and amended to | ||
read as follows: | ||
Sec. 12.1191 [ |
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CHARTER SCHOOL[ |
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of an [ |
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for each fund subject to the authority of the governing body during | ||
the fiscal year: | ||
(1) the total receipts of the fund, itemized by source | ||
of revenue, including taxes, assessments, service charges, grants | ||
of state money, gifts, or other general sources from which funds are | ||
derived; | ||
(2) the total disbursements of the fund, itemized by | ||
the nature of the expenditure; and | ||
(3) the balance in the fund at the close of the fiscal | ||
year. | ||
(b) The governing body of an open-enrollment charter school | ||
shall take action to ensure that the school's annual financial | ||
statement is made available in the manner provided by Chapter 552, | ||
Government Code, and is posted continuously on the school's | ||
Internet website. | ||
(c) An open-enrollment charter school shall maintain or | ||
cause to be maintained an Internet website to comply with this | ||
section. | ||
SECTION 15. Chapter 140, Local Government Code, is amended | ||
by adding Section 140.008 to read as follows: | ||
Sec. 140.008. ANNUAL FINANCIAL REPORT; DEBT INFORMATION. | ||
(a) In this section: | ||
(1) "Comparable financial report" means the most | ||
recent financial report, financial statement, audit, exhibit, or | ||
other comparable report that a county or municipality is required | ||
by other law to prepare, provided that the report includes the | ||
information required by Subsection (c). | ||
(2) "Debt obligation" means an issued public security, | ||
as defined by Section 1201.002, Government Code, secured by | ||
property taxes. | ||
(3) "Political subdivision" means a county, | ||
municipality, school district, junior college district, other | ||
special district, or other subdivision of state government. | ||
(b) This section does not apply to a district as defined by | ||
Section 49.001(1), Water Code. | ||
(c) Except as provided by Subsections (d) and (e), a | ||
political subdivision shall prepare an annual financial report that | ||
includes: | ||
(1) financial information for each fund subject to the | ||
authority of the governing body of the political subdivision during | ||
the fiscal year, including: | ||
(A) the total receipts of the fund; | ||
(B) the total disbursements of the fund; | ||
(C) the balance in the fund as of the last day of | ||
the fiscal year; and | ||
(D) any other information required by law to be | ||
included by the political subdivision in an annual financial report | ||
or comparable annual financial statement, exhibit, or report; | ||
(2) as of the last day of the preceding fiscal year, | ||
the following information for the political subdivision expressed | ||
as a total amount and, if the political subdivision is a | ||
municipality, county, or school district, as a per capita amount: | ||
(A) the amount of all authorized debt | ||
obligations; | ||
(B) the principal of all outstanding debt | ||
obligations; | ||
(C) the principal of each outstanding debt | ||
obligation; | ||
(D) the combined principal and interest required | ||
to pay all outstanding debt obligations on time and in full; and | ||
(E) the combined principal and interest required | ||
to pay each outstanding debt obligation on time and in full; | ||
(3) as of the last day of the preceding fiscal year, | ||
the following for each debt obligation: | ||
(A) the issued and unissued amount; and | ||
(B) the spent and unspent amount; | ||
(4) the maturity date for each debt obligation; | ||
(5) the stated purpose for which each debt obligation | ||
was authorized; and | ||
(6) any other information that the political | ||
subdivision considers relevant or necessary to explain the values | ||
required by Subdivision (2), including: | ||
(A) an amount stated as a per capita amount if the | ||
political subdivision is not required to provide the amount under | ||
Subdivision (2); | ||
(B) an explanation of the payment sources for the | ||
different types of debt; and | ||
(C) a projected per capita amount of an amount | ||
required by Subdivision (2), as of the last day of the maximum term | ||
of the most recent debt obligation issued by the political | ||
subdivision. | ||
(d) Instead of replicating in the annual financial report | ||
information required by Subsection (c) that is posted separately on | ||
the political subdivision's Internet website, or on a website as | ||
authorized by Subsection (h)(2), the political subdivision may | ||
provide in the report a direct link to, or a clear statement | ||
describing the location of, the separately posted information. | ||
(e) As an alternative to preparing an annual financial | ||
report, a political subdivision may provide to the comptroller the | ||
information described by Subsection (c) and any other related | ||
information required by the comptroller in the form and in the | ||
manner prescribed by the comptroller. The comptroller shall post | ||
the information on the comptroller's Internet website in the format | ||
that the comptroller determines is appropriate. The political | ||
subdivision shall provide a link from the political subdivision's | ||
website, or a website as authorized by Subsection (h)(2), to the | ||
location on the comptroller's website where the political | ||
subdivision's financial information may be viewed. The comptroller | ||
shall adopt rules necessary to implement this subsection. | ||
(f) Except as provided by Subsection (e), the governing body | ||
of a political subdivision shall take action to ensure that: | ||
(1) the political subdivision's annual financial | ||
report is: | ||
(A) made available for inspection by any person; | ||
and | ||
(B) if the political subdivision has at least 250 | ||
registered voters: | ||
(i) posted continuously on the political | ||
subdivision's Internet website until the political subdivision | ||
posts the next annual financial report; or | ||
(ii) posted continuously on a website as | ||
authorized by Subsection (h)(2) until the political subdivision | ||
posts the next annual financial report; and | ||
(2) if the political subdivision has at least 250 | ||
registered voters, the contact information for the main office of | ||
the political subdivision is continuously posted on the website, | ||
including the physical address, the mailing address, the main | ||
telephone number, and an e-mail address. | ||
(g) This subsection applies only to a political subdivision | ||
that has at least 250 registered voters. Except as provided by | ||
Subsection (h), a political subdivision shall maintain or cause to | ||
be maintained an Internet website to comply with this section. | ||
(h) This subsection applies only to a political subdivision | ||
that has at least 250 registered voters. This subsection does not | ||
apply to a county or municipality with a population of more than | ||
2,000 or a school district or a junior college district. If a | ||
political subdivision did not maintain an Internet website or cause | ||
a website to be maintained on January 1, 2013, the political | ||
subdivision shall post the information required by this section on: | ||
(1) the political subdivision's website, if the | ||
political subdivision chooses to maintain the website or cause the | ||
website to be maintained; or | ||
(2) a website in which the political subdivision | ||
controls the content of the posting, including a social media site, | ||
provided that the information is easily found by searching the name | ||
of the political subdivision on the Internet. | ||
(i) Notwithstanding any other provision of this section, a | ||
county or municipality required to prepare an annual financial | ||
report under this section and post information described by | ||
Subsection (c) on an Internet website may satisfy those | ||
requirements by: | ||
(1) posting the comparable financial report of the | ||
county or municipality, as applicable, on: | ||
(A) the website of the county or municipality, as | ||
applicable; or | ||
(B) a website as authorized by Subsection (h)(2); | ||
or | ||
(2) electronically submitting the comparable | ||
financial report of the county or municipality, as applicable, to | ||
the comptroller to be posted on the comptroller's website, provided | ||
that the web page on which the document may be viewed: | ||
(A) is easily located by searching the name of | ||
the county or municipality on the Internet; or | ||
(B) is linked or automatically opened from a web | ||
address maintained or caused to be maintained by the county or | ||
municipality that is easily located by searching the name of the | ||
county or municipality on the Internet. | ||
(j) A website or web address described by Subsection | ||
(i)(1)(B) or (i)(2) is not a website maintained by a political | ||
subdivision for the purpose of other law. | ||
SECTION 16. Section 271.047, Local Government Code, is | ||
amended by adding Subsection (d) to read as follows: | ||
(d) Except as provided by this subsection, the governing | ||
body of an issuer may not authorize a certificate to pay a | ||
contractual obligation to be incurred if a bond proposition to | ||
authorize the issuance of bonds for the same purpose was submitted | ||
to the voters during the preceding three years and failed to be | ||
approved. A governing body may authorize a certificate that the | ||
governing body is otherwise prohibited from authorizing under this | ||
subsection: | ||
(1) in a case described by Sections 271.056(1)-(3); | ||
and | ||
(2) to comply with a state or federal law, rule, or | ||
regulation if the political subdivision has been officially | ||
notified of noncompliance with the law, rule, or regulation. | ||
SECTION 17. Section 271.049, Local Government Code, is | ||
amended by amending Subsections (a), (b), and (d) and adding | ||
Subsections (e), (f), and (g) to read as follows: | ||
(a) Regardless of the sources of payment of certificates, | ||
certificates may not be issued unless the issuer publishes notice | ||
of its intention to issue the certificates. The notice must be | ||
published: | ||
(1) once a week for two consecutive weeks in a | ||
newspaper, as defined by Subchapter C, Chapter 2051, Government | ||
Code, that is of general circulation in the area of the issuer, with | ||
the date of the first publication to be before the 30th day before | ||
the date tentatively set for the passage of the order or ordinance | ||
authorizing the issuance of the certificates; and | ||
(2) continuously on the issuer's Internet website, or | ||
on a website as authorized by Subsection (f)(2), for at least 30 | ||
days before the date tentatively set for the passage of the order or | ||
ordinance authorizing the issuance of the certificates and until | ||
the first day after the date the issuer adopts the order or | ||
ordinance. | ||
(b) The notice must state: | ||
(1) the time and place tentatively set for the passage | ||
of the order or ordinance authorizing the issuance of the | ||
certificates; | ||
(2) the [ |
||
certificates to be authorized; [ |
||
(3) the manner in which the certificates will be paid | ||
for, whether by taxes, revenues, or a combination of the two; | ||
(4) as of the date the issuer adopts the order or | ||
ordinance, the principal of all outstanding debt obligations of the | ||
issuer; | ||
(5) as of the date the issuer adopts the order or | ||
ordinance, the estimated remaining interest of all outstanding debt | ||
obligations of the issuer; | ||
(6) as of the date the issuer adopts the order or | ||
ordinance, the estimated combined principal and interest required | ||
to pay all outstanding debt obligations of the issuer on time and in | ||
full; | ||
(7) the maximum principal of the certificates to be | ||
authorized; and | ||
(8) the process by which a petition may be submitted | ||
requesting an election on the issuance of the certificates, in the | ||
following form: | ||
"Five percent of the qualified voters of (name of issuer) may | ||
petition to require an election to be held authorizing the issuance | ||
of certificates of obligation by delivering a signed petition to | ||
the (insert "secretary or clerk" if the issuer is a municipality, or | ||
"county clerk" if the issuer is a county) of (name of issuer) | ||
before the date the governing body has set for the authorization of | ||
the certificates of obligation. Information about the requirements | ||
of the petition may be obtained from the (insert "secretary or | ||
clerk" if the issuer is a municipality, or "county clerk" if the | ||
issuer is a county) of (name of issuer)."[ |
||
(d) This section does not apply to certificates issued for | ||
the purposes described by Sections 271.056(1)-(3) | ||
[ |
||
(e) Except as provided by Subsection (f), an issuer shall | ||
maintain or cause to be maintained an Internet website to comply | ||
with this section. | ||
(f) This subsection does not apply to a county or | ||
municipality with a population of more than 2,000. If an issuer did | ||
not maintain an Internet website or cause a website to be maintained | ||
on January 1, 2013, the issuer shall post the information required | ||
by Subsection (b) on: | ||
(1) the issuer's website, if the issuer chooses to | ||
maintain the website or cause the website to be maintained; or | ||
(2) a website in which the issuer controls the content | ||
of the posting, including a social media site, provided that the | ||
information is easily found by searching the name of the issuer on | ||
the Internet. | ||
(g) In this section, "debt obligation" means an issued | ||
public security, as defined by Section 1201.002, Government Code, | ||
secured by property taxes. | ||
SECTION 18. Subtitle C, Title 12, Local Government Code, is | ||
amended by adding Chapter 399 to read as follows: | ||
CHAPTER 399. COMPREHENSIVE REVIEW OF CERTAIN SPECIAL DISTRICTS | ||
Sec. 399.001. DEFINITION. In this chapter, "special | ||
district" means a political subdivision of this state that has a | ||
limited geographic area, is created by local law or under general | ||
law for a special purpose, and is authorized to impose a tax, | ||
assessment, or fee. The term does not include: | ||
(1) a school district; | ||
(2) a junior college district; or | ||
(3) a political subdivision that receives financial | ||
assistance through the state water implementation fund created by | ||
the 83rd Legislature, Regular Session, 2013. | ||
Sec. 399.002. COMPREHENSIVE REVIEW REQUIRED. (a) At least | ||
once every six years, the governing body of a special district that | ||
has outstanding debt or imposes a tax, assessment, or fee shall | ||
conduct a comprehensive review of the district under this chapter. | ||
(b) The governing body of a special district that issues | ||
debt or imposes a tax, assessment, or fee for the first time on or | ||
after September 1, 2013, shall conduct the first comprehensive | ||
review not later than the third anniversary of the date the | ||
governing body issues the debt or imposes the tax, assessment, or | ||
fee. | ||
Sec. 399.003. COMPREHENSIVE SELF-EVALUATION REPORT. | ||
(a) After conducting the review, the governing body must prepare a | ||
written self-evaluation report not later than the 30th day before | ||
the date of the public hearing required by Section 399.005. | ||
(b) Except as provided by Subsection (c), the | ||
self-evaluation report must include: | ||
(1) an identification of the statutory provision | ||
authorizing the creation of the special district; | ||
(2) an identification of the purpose of the special | ||
district and an assessment of the extent to which the purpose has | ||
been achieved, has not been achieved, or is continuing to be | ||
achieved; | ||
(3) an identification of the improvements and services | ||
provided by the special district and whether those improvements and | ||
services are provided by other governmental entities; | ||
(4) a general description of any penalty and | ||
identification of each tax, assessment, or fee that the special | ||
district imposes or collects or has imposed or collected; | ||
(5) a statement of the amount of revenue collected by | ||
the special district in each of the preceding six fiscal years, and | ||
an assessment of whether the amount is sufficient, is insufficient, | ||
or exceeds the amount needed to accomplish the purpose of the | ||
district; and | ||
(6) an identification of the special district's | ||
financial liabilities, including bonds and other obligations. | ||
(c) Instead of replicating in the self-evaluation report | ||
information required by Subsection (b) that is posted separately on | ||
the special district's Internet website, or on a website as | ||
authorized by Section 399.006(b)(2) or 399.007(c)(2), the district | ||
may provide in the report a direct link to, or a clear statement | ||
describing the location of, the separately posted information. | ||
(d) The special district must make the self-evaluation | ||
report available for inspection in the manner provided by Chapter | ||
552, Government Code. | ||
(e) Except as provided by Subsection (f), a special district | ||
that has at least 250 registered voters must ensure that the | ||
self-evaluation report is posted continuously on the district's | ||
Internet website, or on a website as authorized by Section | ||
399.006(b)(2), beginning not later than the 30th day before the | ||
date of the public hearing required by Section 399.005 and until the | ||
first anniversary of the date the public hearing is held. | ||
(f) A special district that has at least 250 registered | ||
voters and that is a district as defined by Section 49.001(1), Water | ||
Code, shall: | ||
(1) post the self-evaluation in the manner provided by | ||
Subsection (e); or | ||
(2) electronically submit the report to the executive | ||
director of the Texas Commission on Environmental Quality not later | ||
than the 30th day before the date of the public hearing required by | ||
Section 399.005. | ||
(g) The executive director of the Texas Commission on | ||
Environmental Quality shall, as soon as practicable, post a | ||
self-evaluation report submitted under Subsection (f)(2) | ||
continuously on the commission's Internet website until the first | ||
anniversary of the date the public hearing required by Section | ||
399.005 is held. | ||
Sec. 399.004. NOTICE OF HEARING. (a) The special district | ||
must provide notice of the public hearing required by Section | ||
399.005 not earlier than the 30th day or later than the 15th day | ||
before the date of the hearing. The district must: | ||
(1) publish the notice in at least one newspaper of | ||
general circulation in the county in which the district is located; | ||
and | ||
(2) if the district has at least 250 registered | ||
voters: | ||
(A) post the notice until the conclusion of the | ||
hearing on: | ||
(i) the district's Internet website; or | ||
(ii) a website as authorized by Section | ||
399.006(b)(2); or | ||
(B) electronically submit the notice as | ||
authorized by Section 399.007(c)(2) to be posted until the | ||
conclusion of the hearing. | ||
(b) The notice must contain a statement in the following | ||
form: | ||
"NOTICE OF PUBLIC MEETING TO CONSIDER THE COMPREHENSIVE | ||
SELF-EVALUATION REPORT OF THE (INSERT NAME OF SPECIAL DISTRICT) | ||
"The (insert name of the district) was created in (insert | ||
year) to (insert purpose for district's creation). The district | ||
imposes a (insert type and rate of tax, type of assessment, rate or | ||
amount of assessment, and a general description of fees, as | ||
appropriate). State law requires the district to hold a hearing at | ||
least every six years to consider the district's comprehensive | ||
self-evaluation report. The hearing will be held on (insert date) | ||
at (insert time) at (insert location). A copy of the district's | ||
comprehensive self-evaluation report is available at (insert the | ||
physical address of the district's main office, or the physical | ||
address of the main office of another local political subdivision | ||
if the district does not maintain an office, and the website address | ||
where the comprehensive self-evaluation report is posted if it is | ||
required to be posted on a website)." | ||
Sec. 399.005. PUBLIC HEARING. (a) The governing body of a | ||
special district must conduct a public hearing at which persons | ||
interested in the self-evaluation report are given the opportunity | ||
to be heard. | ||
(b) Not later than the 10th day after the date the governing | ||
body of a special district that has at least 250 registered voters | ||
adopts the minutes for the public hearing, the district must post or | ||
submit the following in a manner required by Section 399.004(a)(2): | ||
(1) the minutes of the hearing; | ||
(2) the estimated number of members of the public in | ||
attendance at the hearing; and | ||
(3) the number of witnesses testifying at the hearing. | ||
Sec. 399.006. INTERNET WEBSITE. (a) This section applies | ||
only to a special district that has at least 250 registered voters. | ||
Except as provided by Subsection (b), a special district shall | ||
maintain or cause to be maintained an Internet website to comply | ||
with this chapter. | ||
(b) If a special district did not maintain an Internet | ||
website or cause a website to be maintained on January 1, 2013, the | ||
special district shall post the information required by this | ||
chapter on: | ||
(1) the special district's website, if the special | ||
district chooses to maintain the website or cause the website to be | ||
maintained; or | ||
(2) a website in which the special district controls | ||
the content of the posting, including a social media site, provided | ||
that the information is easily found by searching the name of the | ||
special district on the Internet. | ||
Sec. 399.007. ALTERNATIVE POSTING REQUIREMENT FOR CERTAIN | ||
WATER DISTRICTS. (a) This section applies only to a special | ||
district that has at least 250 registered voters and that is a | ||
district as defined by Section 49.001(1), Water Code. | ||
(b) Notwithstanding any other provision of this chapter, a | ||
special district that is required by this chapter to post | ||
information on a website may satisfy the posting requirement as | ||
provided by Subsection (c). | ||
(c) A special district may: | ||
(1) post the information required by this chapter on a | ||
website authorized by Section 399.006; or | ||
(2) electronically submit the information to the | ||
executive director of the Texas Commission on Environmental Quality | ||
to be posted on the commission's Internet website on a web page | ||
dedicated to the district, provided that the web page: | ||
(A) is easily located by searching the name of | ||
the district on the Internet; or | ||
(B) is linked or automatically opened from a web | ||
address maintained or caused to be maintained by the district that | ||
is easily located by searching the name of the district on the | ||
Internet. | ||
(d) A website described by Subsection (c)(2) or Section | ||
399.006(b)(2), and a web address described by Subsection (c)(2)(B), | ||
are not websites maintained by a special district for the purpose of | ||
other law. | ||
Sec. 399.0075. TEMPORARY PROVISION: EFFECTIVE DATE OF | ||
CERTAIN PROVISIONS RELATING TO CERTAIN WATER DISTRICTS. (a) This | ||
section applies only to a special district that is a district as | ||
defined by Section 49.001(1), Water Code. | ||
(b) A requirement in this chapter that a special district | ||
post information on a website or electronically submit information | ||
to the executive director of the Texas Commission on Environmental | ||
Quality applies beginning on September 1, 2014. | ||
(c) This section expires September 1, 2015. | ||
SECTION 19. The heading to Section 26.16, Tax Code, is | ||
amended to read as follows: | ||
Sec. 26.16. REPORTING OF TAX RATES AND POSTING OF [ |
||
RATES ON THE [ |
||
SECTION 20. Section 26.16, Tax Code, is amended by amending | ||
Subsections (a), (b), and (e) and adding Subsections (f) and (g) to | ||
read as follows: | ||
(a) Except as provided by Subsection (g), the [ |
||
assessor-collector for each county, including those that do not | ||
participate in the assessment or collection of property taxes, | ||
shall maintain or cause to be maintained [ |
||
Internet website. The county assessor-collector shall post on the | ||
assessor-collector's website or on the website of the county or | ||
shall provide on at least one of those websites a link to the | ||
location on the comptroller's website where may be viewed the | ||
following information for the most recent five tax years beginning | ||
with the 2012 tax year for each taxing unit all or part of the | ||
territory of which is located in the county: | ||
(1) the adopted tax rate; | ||
(2) the maintenance and operations rate; | ||
(3) the debt rate; | ||
(4) the effective tax rate; | ||
(5) the effective maintenance and operations rate; and | ||
(6) the rollback tax rate. | ||
(b) Each taxing unit [ |
||
|
||
described by Subsection (a) pertaining to the taxing unit to the | ||
county assessor-collector of each county in which all or part of the | ||
taxing unit's territory is located [ |
||
adoption of a tax rate by the taxing unit for the current tax year. | ||
The chief appraiser of the appraisal district established in the | ||
county may assist the county assessor-collector in identifying the | ||
taxing units required to provide information to the | ||
assessor-collector. | ||
(e) The county assessor-collector for each county shall | ||
report the tax rate information described by Subsection (a) for the | ||
current tax year to the comptroller. | ||
(f) The comptroller by rule shall prescribe the time and | ||
manner in which the information described by this section is | ||
required to be reported and published [ |
||
(g) If a county assessor-collector or the county served by | ||
the assessor-collector did not maintain or cause to be maintained | ||
an Internet website on January 1, 2013, and the county has a | ||
population of 2,000 or less, the assessor-collector shall: | ||
(1) post the information required by Subsection (a) | ||
on: | ||
(A) the assessor-collector's or county's | ||
website, if the assessor-collector or county chooses to maintain | ||
the website or cause the website to be maintained; or | ||
(B) a website in which the assessor-collector or | ||
county controls the content of the posting, including a social | ||
media site, provided that the information is easily found by | ||
searching the name of the county or the assessor-collector on the | ||
Internet; or | ||
(2) provide on at least one website a link to the | ||
information on the comptroller's website, provided that the link is | ||
easily found by searching the name of the county or the | ||
assessor-collector on the Internet. | ||
SECTION 21. Section 49.192, Water Code, is amended to read | ||
as follows: | ||
Sec. 49.192. FORM OF AUDIT; ANNUAL FINANCIAL REPORT. The | ||
executive director shall adopt accounting and auditing manuals and, | ||
except as otherwise provided by the manuals, the district audit | ||
shall be performed according to the generally accepted auditing | ||
standards adopted by the American Institute of Certified Public | ||
Accountants. The commission shall require an audit or an annual | ||
financial report under Section 49.198 to include the information | ||
required by Section 140.008(c), Local Government Code. Financial | ||
statements shall be prepared in accordance with generally accepted | ||
accounting principles as adopted by the American Institute of | ||
Certified Public Accountants. | ||
SECTION 22. Subchapter G, Chapter 49, Water Code, is | ||
amended by adding Section 49.201 to read as follows: | ||
Sec. 49.201. DISTRICT DOCUMENTS ON COMMISSION WEBSITE. | ||
(a) The executive director shall establish and maintain a separate | ||
dedicated web page on the commission's Internet website for each | ||
district that submits information described by Subsection (b). | ||
(b) The executive director shall post the following | ||
information as soon as practicable on the dedicated web page of the | ||
applicable district: | ||
(1) each audit, financial dormancy affidavit, or | ||
annual financial report filed under this subchapter; and | ||
(2) each notice or other document electronically | ||
submitted to the executive director by a district as required or | ||
authorized by: | ||
(A) Subchapter B, Chapter 1251, Government Code; | ||
and | ||
(B) Chapter 399, Local Government Code. | ||
(b-1) A requirement that the executive director post | ||
information filed or submitted as described by Subsection (b) | ||
applies to the executive director beginning on September 1, 2014. | ||
This subsection expires September 1, 2015. | ||
(c) The executive director may adopt rules necessary to | ||
implement this section. | ||
SECTION 23. Section 140.006, Local Government Code, is | ||
repealed. | ||
SECTION 24. (a) Section 46.101, Education Code, as added | ||
by this Act, applies to a school district or open-enrollment | ||
charter school beginning on the effective date of rules adopted by | ||
the commissioner of education under Subsection (b), Section 46.101, | ||
Education Code, as added by this Act. | ||
(b) Section 1251.052, Government Code, as added by this Act, | ||
applies only to a bond election ordered on or after January 1, 2014. | ||
A bond election ordered before January 1, 2014, is governed by the | ||
law in effect when the bond election was ordered, and the former law | ||
is continued in effect for that purpose. | ||
(c) Not later than January 1, 2014, the secretary of state | ||
shall make available on the secretary of state's Internet website a | ||
form of the voter information document described by Subsection (c), | ||
Section 1251.052, Government Code, as added by this Act. | ||
(d) Not later than January 1, 2014, the Texas Ethics | ||
Commission shall make available on the Texas Ethics Commission's | ||
Internet website the guidelines required by Subsection (g), Section | ||
1251.052, Government Code, as added by this Act. | ||
(e) The governing body of a school district or junior | ||
college district required to publish an annual financial statement | ||
under former Section 140.006, Local Government Code, shall publish | ||
an annual financial statement for the last fiscal year ending | ||
before the effective date of this Act for which the district has not | ||
published an annual financial statement. | ||
(f) Section 140.008, Local Government Code, as added by this | ||
Act, applies only to an annual financial report for a fiscal year | ||
ending on or after the effective date of this Act. An annual | ||
financial report for a fiscal year ending before the effective date | ||
of this Act is governed by the law in effect when the fiscal year | ||
ended, and the former law is continued in effect for that purpose. | ||
(g) The changes in law made by this Act to Section 271.049, | ||
Local Government Code, apply only to a certificate of obligation | ||
for which the first notice of intention to issue the certificate is | ||
made on or after the effective date of this Act. A certificate of | ||
obligation for which the first notice of intention to issue the | ||
certificate is made before the effective date of this Act is | ||
governed by the law in effect when the notice of intention is made, | ||
and the former law is continued in effect for that purpose. | ||
(h) Not later than September 1, 2014, the governing body of | ||
a special district to which Section 399.002, Local Government Code, | ||
as added by this Act, applies that has issued debt or imposed a tax, | ||
assessment, or fee before the effective date of this Act must | ||
prepare a self-evaluation report as required by Subsection (a), | ||
Section 399.003, Local Government Code, as added by this Act, for | ||
the first comprehensive review cycle. | ||
(i) Not later than March 1, 2014, the Texas Commission on | ||
Environmental Quality shall update the accounting and auditing | ||
manuals required by Section 49.192, Water Code, as amended by this | ||
Act, to include the information required by Subsection (c), Section | ||
140.008, Local Government Code, as added by this Act. | ||
(j) Not later than March 1, 2014, the executive director of | ||
the Texas Commission on Environmental Quality shall adopt the rules | ||
necessary to implement Section 49.201, Water Code, as added by this | ||
Act. | ||
SECTION 25. This Act takes effect September 1, 2013. |