Bill Text: TX HB3891 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to public access to boundary, financial, and tax rate information of certain special purpose districts.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-05-12 - Committee report sent to Calendars [HB3891 Detail]
Download: Texas-2015-HB3891-Introduced.html
By: Fallon | H.B. No. 3891 |
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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. |