HBA-JRA S.B. 521 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 521
By: Cain
Ways & Means
5/3/1999
Engrossed



BACKGROUND AND PURPOSE 

Currently, certain information regarding school district property values,
heavy equipment dealers, and agricultural production which the comptroller
of public accounts (comptroller) is required to receive or provide may be
unnecessary or unavailable.  S.B. 521 amends a section in the Government
Code and repeals two sections in the Tax Code relating to the comptroller's
duties and responsibilities involving ad valorem taxation.  

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 403.303(b), Government Code, to delete existing
text requiring the comptroller of public accounts (comptroller) to notify
the commissioner of education of the property values specified by the
school district or property owner. 

SECTION 2.  Repealers:  Section 23.1241(h), Tax Code (relating to the
reporting of a dealer failing to file a declaration of heavy equipment
inventory to the comptroller); and Section 23.41(c), Tax Code (relating to
agricultural information the comptroller is required to deliver to
appraisal offices) 

SECTION 3.  Emergency clause.
  Effective date: upon passage.