HBA-JRA H.B. 1631 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1631
By: Bailey
Public Education
4/20/1999
Introduced



BACKGROUND AND PURPOSE 

H.B. 1631 requires the commisioner of education (commissioner) to assess a
penalty on a school district that fails to collect all taxes for the
purposes of maintenance and operations in the preceding tax year.  This
bill requires the commissioner to reduce by one percent a school district's
state aid from funding for  school community guidance centers and law and
order.  The one percent reduction applies to each percentage over 10
percent of taxes that the district failed to collect for purposes of
maintenance and operations.    

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that rulemaking
authority is expressly delegated to the Comptroller of Public Accounts for
the State of Texas in SECTION 1 (Section 42.2531, Education Code) of this
bill. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Subchapter E, Chapter 42, Education Code, by adding
Section 42.2531, as follows: 

Sec. 42.2531.  PENALTY FOR FAILURE TO FULLY COLLECT TAXES.  (a)  Requires
the Comptroller of Public Accounts for the State of Texas (comptroller) to
determine, as provided by the comptroller's rule, the amount of taxes for
purposes of maintenance and operations for each school district that the
district would have collected in the preceding tax year if the district had
collected all of the taxes levied. 

(b)  Requires the comptroller to certify to the commissioner of education
(commissioner) any difference between the amount determined under
Subsection (a) and the taxes actually collected in the preceding tax year
and the percentage of the amount determined under Subsection (a) that the
district failed to collect in the preceding tax year. 

(c)  Requires the commissioner to reduce a district's state aid under
Subchapter B (School Community Guidance Centers) and Subchapter C (Law and
Order) for the current year by one percent for each percentage over 10
percent of taxes for purposes of maintenance and operations that the
district failed to collect in the preceding tax year. 

(d)  Authorizes a school district to appeal the comptroller's determination
under Subsection (a) if the district's failure to collect all the taxes
levied was due to a factor beyond the district's control. 

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.  Emergency clause.