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.