HBA-RBT H.J.R. 8 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 8
By: Green
Ways & Means
4/16/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, real property owned by a city or town is exempt from ad valorem
taxation. As proposed, H.J.R. 8 requires the submission to the voters of a
constitutional amendment authorizing taxation of real property owned by a
city or town if the real property is located in a county in which less than
20 percent of the territory of the city or town is located.  

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 9, Article XI, Texas Constitution, to authorize
the legislature by general law to authorize a political subdivision of this
state to tax real property owned by a city or town if the real property is
located in a county in which less than 20 percent of the territory of the
city or town is located.  Makes a conforming change. 

SECTION 2.  Requires this proposed constitutional amendment to be submitted
to the voters at an election to be held November 2, 1999.  Sets forth the
language for the ballot.