HBA-KDB H.B. 1393 77(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 1393
By: Hodge
Ways & Means
7/18/2001
Enrolled



BACKGROUND AND PURPOSE 

Prior to the 77th Legislature, only the tax collector of a taxing unit in a
county with a population of 2.8 million or more was authorized to grant tax
refunds up to $2,500 without the consent of the governing body of the
taxing unit. House Bill 1393 decreases from 2.8 million to 1.5 million the
necessary county population for  a county to be eligible to grant tax
refunds up to $2,500 without  obtaining  the authorization of a governing
body. 

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. 

ANALYSIS

House Bill 1393 amends the Tax Code to decrease from 2.8 million to 1.5
million the population threshold for a county regarding tax refunds above
which the county tax collector may make a refund up to $2,500 without
obtaining the authorization of the governing body of the taxing unit. 

EFFECTIVE DATE

September 1, 2001.