Bill Text: TX HB180 | 2017 | 85th Legislature 1st Special Session | Introduced


Bill Title: Relating to public access to boundary, financial, and tax rate information of certain political subdivisions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2017-07-20 - Referred to Ways & Means [HB180 Detail]

Download: Texas-2017-HB180-Introduced.html
  85S10747 KLA-D
 
  By: Shine H.B. No. 180
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to public access to boundary, financial, and tax rate
  information of certain political subdivisions.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 44, Education Code, is
  amended by adding Section 44.012 to read as follows:
         Sec. 44.012.  ANNUAL TRANSMISSION OF INFORMATION TO
  COMPTROLLER. The agency shall transmit annually an electronic copy
  of each school district's adopted budget and any school district
  financial reports filed with and reviewed by the agency under
  Section 44.010 for purposes of providing the comptroller with
  information to operate and update the Political Subdivision Public
  Information Warehouse under Section 403.0243, Government Code.  The
  agency shall transmit the information in the form prescribed by the
  comptroller.
         SECTION 2.  Subchapter B, Chapter 403, Government Code, is
  amended by adding Section 403.0243 to read as follows:
         Sec. 403.0243.  POLITICAL SUBDIVISION PUBLIC INFORMATION
  WAREHOUSE.  (a)  In this section, "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 Political Subdivision
  Public Information Warehouse, that contains information regarding
  all active political subdivisions 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
  political subdivision described by Subsection (b):
               (1)  the name of the political subdivision;
               (2)  the rate of any sales and use tax the political
  subdivision 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 political subdivision'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 political subdivision's Internet website
  address or, if the political subdivision does not operate an
  Internet website, contact information to enable a member of the
  public to obtain information from the political subdivision; and
               (6)  the Internet website address for the appraisal
  district in each county in which the political subdivision has
  territory.
         (d)  The warehouse database may include with respect to each
  political subdivision described by Subsection (b) the following
  information, or a link to the information, that is provided through
  an Internet website maintained by the political subdivision:
               (1)  information describing the political
  subdivision's boundaries;
               (2)  the political subdivision's budget for its current
  fiscal year;
               (3)  each current check registry published by the
  political subdivision's governing body; and
               (4)  any other current financial audit or annual report
  published by the political subdivision's governing body.
         (e)  The comptroller may consult with the appropriate
  officer of, or other person representing, each political
  subdivision described by Subsection (b) to obtain the information
  necessary to operate and update the warehouse database.
         (f)  The governing body of a political subdivision that
  publishes on the political subdivision's Internet website the
  political subdivision's check registry shall provide to the
  comptroller the Internet website 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
  political subdivision, the comptroller may request and the state
  agency or political subdivision 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
  political subdivision described by Subsection (b) 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 3.  Chapter 203, Local Government Code, is amended
  by adding Subchapter E to read as follows:
  SUBCHAPTER E.  RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
         Sec. 203.081.  APPLICABILITY OF SUBCHAPTER. (a)  This
  subchapter applies only to the following political subdivisions of
  this state:
               (1)  each political subdivision that has authority to
  issue general obligation bonds, except as provided by Subsection
  (b), including a taxing unit as defined by Section 1.04, Tax Code,
  that has authority to issue general obligation bonds; and
               (2)  each special purpose district or other political
  subdivision that has authority to impose a sales tax, including a
  taxing entity as defined by Section 322.002, Tax Code.
         (b)  This subchapter does not apply to a school district.
         Sec. 203.082.  PROVISION OF CERTAIN RECORDS AND OTHER
  INFORMATION TO COMPTROLLER. A political subdivision shall transmit
  annually records and other information specified by this subchapter
  to the comptroller for purposes of providing the comptroller with
  information to operate and update the Political Subdivision Public
  Information Warehouse under Section 403.0243, Government Code. The
  political subdivision shall transmit the records and other
  information in a form and in the manner prescribed by the
  comptroller.
         Sec. 203.083.  BOUNDARIES AND DISSOLUTION RECORDS. (a)  A
  political subdivision, other than a county or municipality, shall
  transmit to the comptroller as provided by Section 203.082 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 political subdivision.
         (a-1)  A political subdivision that is active on December 1,
  2017, shall transmit the information required by Subsection (a) to
  the comptroller not later than September 1, 2018. This subsection
  expires January 1, 2019.
         (b)  A political subdivision created on or after December 1,
  2017, shall transmit the information required by Subsection (a) to
  the comptroller on or before the later of:
               (1)  September 1, 2018; or
               (2)  six months after the political subdivision's
  creation date.
         (c)  If after a political subdivision transmits the
  information required by Subsection (a) to the comptroller the
  political subdivision's boundaries change or the political
  subdivision dissolves, the political subdivision shall transmit to
  the comptroller as provided by Section 203.082 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 district not later
  than six months after the date the change in boundaries or
  dissolution occurs.
         Sec. 203.084.  FINANCIAL INFORMATION. A political
  subdivision shall transmit to the comptroller as provided by
  Section 203.082 the following financial information:
               (1)  the political subdivision's most recently adopted
  annual budget; and
               (2)  the political subdivision's most recent annual
  financial report.
         Sec. 203.085.  INTERNET WEBSITE. A political subdivision
  shall transmit to the comptroller as provided by Section 203.082
  the Internet website address maintained by the political
  subdivision, if any.
         SECTION 4.  (a)  Subject to Subsection (b) of this section,
  the comptroller of public accounts shall create and post on the
  Internet the Political Subdivision Public Information Warehouse
  required by Section 403.0243, Government Code, as added by this
  Act, not later than December 31, 2019.
         (b)  The comptroller of public accounts is required to
  implement this Act only if the legislature appropriates money
  specifically for that purpose.  If the legislature does not
  appropriate money specifically for that purpose, the comptroller
  may, but is not required to, implement this Act using other
  appropriations available for that purpose.
         (c)  The Texas Education Agency is not required to comply
  with Section 44.012, Education Code, as added by this Act, and a
  political subdivision of this state is not required to comply with
  Subchapter E, Chapter 203, Local Government Code, as added by this
  Act, until the comptroller of public accounts implements Section
  403.0243, Government Code, as added by this Act.
         SECTION 5.  This Act takes effect December 1, 2017.
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