1 | 1 | | 81R21025 SJM-F |
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2 | 2 | | By: Miller of Comal, Bolton H.B. No. 2788 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the powers and duties of counties and emergency |
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8 | 8 | | services districts. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Section 775.0205(a), Health and Safety Code, is |
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11 | 11 | | amended to read as follows: |
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12 | 12 | | (a) If the territory in a district created under this |
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13 | 13 | | chapter overlaps with the boundaries of another district created |
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14 | 14 | | under this chapter [or a district created under Chapter 776], the |
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15 | 15 | | most recently created district may not provide services in the |
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16 | 16 | | overlapping territory that duplicate the services provided by the |
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17 | 17 | | other district at the time the overlapping district was created. |
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18 | 18 | | SECTION 2. Chapter 775, Health and Safety Code, is amended |
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19 | 19 | | by adding Subchapter I to read as follows: |
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20 | 20 | | SUBCHAPTER I. DIVISION OF DISTRICT |
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21 | 21 | | Sec. 775.221. AUTHORITY TO DIVIDE DISTRICT. The board of a |
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22 | 22 | | district located wholly in one county with a population of 125,000 |
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23 | 23 | | or less may create a new district by disannexing territory from the |
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24 | 24 | | district and ordering a new district to be created in the disannexed |
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25 | 25 | | territory in the manner provided by this subchapter. |
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26 | 26 | | Sec. 775.222. PETITION FOR DIVISION; NOTICE OF HEARING. |
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27 | 27 | | (a) Before the district may be divided, the district's board must |
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28 | 28 | | receive a petition for division signed by at least seven percent of |
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29 | 29 | | the district's qualified voters or at least 100 of the district's |
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30 | 30 | | qualified voters, whichever is the lesser number. |
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31 | 31 | | (b) A petition for division must include: |
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32 | 32 | | (1) the name of the new district to be created; and |
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33 | 33 | | (2) a description of the territory proposed to be the |
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34 | 34 | | new district's territory. |
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35 | 35 | | (c) On receipt of a petition in the proper form, the board |
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36 | 36 | | shall set a place, date, and time for a hearing to consider the |
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37 | 37 | | petition. |
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38 | 38 | | (d) The board shall issue a notice of the hearing that |
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39 | 39 | | includes: |
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40 | 40 | | (1) the name of the proposed district; |
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41 | 41 | | (2) a description of the proposed district's |
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42 | 42 | | boundaries; and |
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43 | 43 | | (3) the place, date, and time of the hearing on the |
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44 | 44 | | petition. |
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45 | 45 | | (e) The board shall publish the notice in a newspaper of |
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46 | 46 | | general circulation in the district once a week for two consecutive |
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47 | 47 | | weeks. The first publication must occur not later than the 21st day |
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48 | 48 | | before the date on which the hearing will be held. |
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49 | 49 | | Sec. 775.223. HEARING ON DIVISION OF DISTRICT. (a) At the |
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50 | 50 | | hearing on the petition for division of the district, the board |
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51 | 51 | | shall consider the petition and each issue relating to the division |
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52 | 52 | | of the district. |
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53 | 53 | | (b) Any interested person may appear before the board to |
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54 | 54 | | support or oppose the division. |
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55 | 55 | | (c) If the board finds that the petition contains the number |
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56 | 56 | | of signatures required under Section 775.222(a), the board shall |
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57 | 57 | | approve the petition not later than the 10th day after the date of |
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58 | 58 | | the hearing. |
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59 | 59 | | Sec. 775.224. APPEAL. A resident of the district or an |
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60 | 60 | | owner of real or personal property located in the district may |
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61 | 61 | | appeal the board's decision on the division of the district by |
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62 | 62 | | filing an appeal in the district court in the county in which a |
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63 | 63 | | district is located only on the basis that the board incorrectly |
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64 | 64 | | tabulated the number of signatures on the petition. |
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65 | 65 | | Sec. 775.225. ELECTION TO CONFIRM DIVISION. (a) On |
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66 | 66 | | granting a petition to dissolve the district, the board shall order |
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67 | 67 | | an election to be held in the territory of the proposed new district |
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68 | 68 | | to confirm the division of the district. |
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69 | 69 | | (b) Notice of the election shall be given in the same manner |
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70 | 70 | | as the notice of hearing under Section 775.222. |
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71 | 71 | | (c) The election shall be held on the first authorized |
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72 | 72 | | uniform election date prescribed by the Election Code that allows |
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73 | 73 | | sufficient time to comply with the requirements of law. |
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74 | 74 | | (d) The ballot shall be printed to provide for voting for or |
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75 | 75 | | against the proposition: "Dividing the ________ Emergency Services |
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76 | 76 | | District to create a new emergency services district." |
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77 | 77 | | (e) If a majority of voters voting at the election vote to |
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78 | 78 | | divide the district, the board shall order the division. |
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79 | 79 | | (f) If a majority of those voting at the election vote |
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80 | 80 | | against dividing the district, the board may not order another |
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81 | 81 | | election on the issue before the first anniversary of the date of |
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82 | 82 | | the canvass of the election. |
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83 | 83 | | (g) The existing district and the new district each shall |
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84 | 84 | | pay a pro rata share of the cost of an election held under this |
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85 | 85 | | section, based on the assessed value of real property in each |
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86 | 86 | | district subject to ad valorem taxation. |
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87 | 87 | | Sec. 775.226. DIVISION ORDER. A board order to divide a |
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88 | 88 | | district must: |
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89 | 89 | | (1) disannex the land of the new district from the |
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90 | 90 | | existing district contingent on the approval of the creation of the |
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91 | 91 | | new district at the election held under this subchapter; |
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92 | 92 | | (2) create the new district in accordance with this |
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93 | 93 | | chapter; |
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94 | 94 | | (3) name the new district; and |
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95 | 95 | | (4) include the metes and bounds description of the |
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96 | 96 | | territory of the new district and the existing district after |
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97 | 97 | | disannexation. |
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98 | 98 | | Sec. 775.227. ADMINISTRATION OF DISTRICTS AFTER DIVISION. |
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99 | 99 | | (a) The existing board continues in existence to govern the |
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100 | 100 | | territory of the existing district after disannexation. |
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101 | 101 | | (b) If the new district is located wholly in one county, the |
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102 | 102 | | commissioners court shall appoint a board in the manner described |
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103 | 103 | | by Section 776.033 not later than the 14th day after the date of the |
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104 | 104 | | board order dividing the district. |
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105 | 105 | | Sec. 775.228. TAXATION FOR OUTSTANDING BONDED DEBT. The |
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106 | 106 | | disannexation of territory from a district under this subchapter |
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107 | 107 | | does not diminish or impair the rights of the holders of any |
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108 | 108 | | outstanding and unpaid bonds, warrants, or other obligations of |
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109 | 109 | | that district. Property disannexed under this subchapter is not |
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110 | 110 | | released from its pro rata share of any of the district's bonded |
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111 | 111 | | indebtedness on the date of the disannexation, and the district may |
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112 | 112 | | continue to tax property in the disannexed territory until that |
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113 | 113 | | debt is paid as if the territory had not been disannexed. |
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114 | 114 | | SECTION 3. Section 344.051(c), Local Government Code, is |
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115 | 115 | | amended to read as follows: |
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116 | 116 | | (c) Except as provided by Subsection (f), a district may be |
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117 | 117 | | created inside the boundaries of an emergency services district |
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118 | 118 | | operating under Chapter 775 [or 776], Health and Safety Code, only |
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119 | 119 | | if the governing body of the emergency services district gives its |
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120 | 120 | | written consent by order or resolution not later than the 60th day |
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121 | 121 | | after the date the governing body receives a request for its |
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122 | 122 | | consent. |
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123 | 123 | | SECTION 4. Section 151.027(c), Tax Code, is amended to read |
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124 | 124 | | as follows: |
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125 | 125 | | (c) This section does not prohibit: |
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126 | 126 | | (1) the examination of information, if authorized by |
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127 | 127 | | the comptroller, by another state officer or law enforcement |
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128 | 128 | | officer, by a tax official of another state, by a tax official of |
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129 | 129 | | the United Mexican States, or by an official of the United States if |
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130 | 130 | | a reciprocal agreement exists; |
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131 | 131 | | (2) the delivery to a taxpayer, or a taxpayer's |
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132 | 132 | | authorized representative, of a copy of a report or other paper |
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133 | 133 | | filed by the taxpayer under this chapter; |
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134 | 134 | | (3) the publication of statistics classified to |
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135 | 135 | | prevent the identification of a particular report or items in a |
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136 | 136 | | particular report; |
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137 | 137 | | (4) the use of records, reports, or information |
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138 | 138 | | secured, derived, or obtained by the attorney general or the |
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139 | 139 | | comptroller in an action under this chapter against the same |
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140 | 140 | | taxpayer who furnished the information; |
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141 | 141 | | (5) the delivery to a successor, receiver, executor, |
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142 | 142 | | administrator, assignee, or guarantor of a taxpayer of information |
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143 | 143 | | about items included in the measure and amounts of any unpaid tax or |
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144 | 144 | | amounts of tax, penalties, and interest required to be collected; |
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145 | 145 | | (6) the delivery of information to an eligible |
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146 | 146 | | municipality, county, or emergency services district in accordance |
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147 | 147 | | with Section 321.3022 or 323.3022; or |
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148 | 148 | | (7) the release of information in or derived from a |
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149 | 149 | | record, report, or other instrument required to be furnished under |
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150 | 150 | | this chapter by a governmental body, as that term is defined in |
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151 | 151 | | Section 552.003, Government Code. |
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152 | 152 | | SECTION 5. Section 323.101(f), Tax Code, is amended to read |
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153 | 153 | | as follows: |
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154 | 154 | | (f) The provisions of this chapter govern the application, |
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155 | 155 | | collection, and administration of a sales and use tax imposed under |
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156 | 156 | | Chapter 285 or [,] 775, [or 776,] Health and Safety Code, to the |
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157 | 157 | | extent not inconsistent with the provisions of those chapters. |
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158 | 158 | | Provided, however, that Subsection (b) shall not apply to a tax |
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159 | 159 | | authorized under those chapters. |
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160 | 160 | | SECTION 6. Subchapter D, Chapter 323, Tax Code, is amended |
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161 | 161 | | by adding Section 323.3022 to read as follows: |
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162 | 162 | | Sec. 323.3022. TAX INFORMATION. (a) In this section, |
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163 | 163 | | "emergency services district" means a district created under |
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164 | 164 | | Chapter 775, Health and Safety Code. |
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165 | 165 | | (b) Except as otherwise provided by this section, the |
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166 | 166 | | comptroller on request shall provide to a county or emergency |
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167 | 167 | | services district that has adopted a tax under this chapter: |
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168 | 168 | | (1) information relating to the amount of tax paid to |
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169 | 169 | | the county or district under this chapter during the preceding or |
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170 | 170 | | current calendar year by each person doing business in the county or |
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171 | 171 | | district who annually remits to the comptroller state and local |
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172 | 172 | | sales tax payments of more than $10,000; and |
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173 | 173 | | (2) any other information as provided by this section. |
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174 | 174 | | (c) The comptroller on request shall provide to a county or |
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175 | 175 | | emergency services district that has adopted a tax under this |
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176 | 176 | | chapter information relating to the amount of tax paid to the county |
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177 | 177 | | or district under this chapter during the preceding or current |
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178 | 178 | | calendar year by each person doing business in an area, as defined |
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179 | 179 | | by the county or district, that is part of: |
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180 | 180 | | (1) an interlocal agreement; |
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181 | 181 | | (2) a tax abatement agreement; |
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182 | 182 | | (3) a reinvestment zone; |
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183 | 183 | | (4) a tax increment financing district; |
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184 | 184 | | (5) a revenue sharing agreement; |
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185 | 185 | | (6) an enterprise zone; |
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186 | 186 | | (7) any other agreement, zone, or district similar to |
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187 | 187 | | those listed in Subdivisions (1)-(6); or |
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188 | 188 | | (8) any area defined by the county or district for the |
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189 | 189 | | purpose of economic forecasting. |
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190 | 190 | | (d) The comptroller shall provide the information under |
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191 | 191 | | Subsection (c) as an aggregate total for all persons doing business |
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192 | 192 | | in the defined area without disclosing individual tax payments. |
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193 | 193 | | (e) If the request for information under Subsection (c) |
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194 | 194 | | involves not more than three persons doing business in the defined |
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195 | 195 | | area who remit taxes under this chapter, the comptroller shall |
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196 | 196 | | refuse to provide the information to the county or emergency |
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197 | 197 | | services district unless the comptroller receives permission from |
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198 | 198 | | each of the persons allowing the comptroller to provide the |
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199 | 199 | | information to the county or district as requested. |
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200 | 200 | | (f) A separate request for information under this section |
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201 | 201 | | must be made in writing each year by the county judge or the |
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202 | 202 | | president of the board of the emergency services district. |
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203 | 203 | | (g) Information received by a county or emergency services |
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204 | 204 | | district under this section is confidential, is not open to public |
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205 | 205 | | inspection, and may be used only for the purpose of economic |
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206 | 206 | | forecasting, for internal auditing of a tax paid to the county or |
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207 | 207 | | district under this chapter, or for the purpose described by |
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208 | 208 | | Subsection (h). |
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209 | 209 | | (h) Information received by a county or emergency services |
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210 | 210 | | district under Subsection (c) may be used by the county or district |
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211 | 211 | | to assist in determining revenue sharing under a revenue sharing |
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212 | 212 | | agreement or other similar agreement. |
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213 | 213 | | (i) The comptroller may set and collect from a county or |
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214 | 214 | | emergency services district reasonable fees to cover the expense of |
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215 | 215 | | compiling and providing information under this section. |
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216 | 216 | | (j) Notwithstanding Chapter 551, Government Code, the |
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217 | 217 | | commissioners court of a county or the board of an emergency |
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218 | 218 | | services district is not required to confer with one or more |
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219 | 219 | | employees or a third party in an open meeting to receive information |
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220 | 220 | | or question the employees or third party regarding the information |
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221 | 221 | | received by the county or district under this section. |
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222 | 222 | | SECTION 7. Chapter 776, Health and Safety Code, is |
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223 | 223 | | repealed. |
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224 | 224 | | SECTION 8. (a) On the effective date of this Act, a |
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225 | 225 | | district created under Chapter 776, Health and Safety Code, is |
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226 | 226 | | converted into a district operated under Chapter 775, Health and |
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227 | 227 | | Safety Code. A district converted under this section continues in |
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228 | 228 | | existence and is subject to Chapter 775, Health and Safety Code. |
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229 | 229 | | (b) On and after the effective date of this Act, each person |
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230 | 230 | | serving as a fire commissioner of a district created under Chapter |
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231 | 231 | | 776, Health and Safety Code, is an emergency services commissioner |
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232 | 232 | | and shall serve on the board of the district as an emergency |
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233 | 233 | | services commissioner for the remainder of the unexpired term to |
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234 | 234 | | which the person was elected. |
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235 | 235 | | SECTION 9. This Act takes effect immediately if it receives |
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236 | 236 | | a vote of two-thirds of all the members elected to each house, as |
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237 | 237 | | provided by Section 39, Article III, Texas Constitution. If this |
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238 | 238 | | Act does not receive the vote necessary for immediate effect, this |
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239 | 239 | | Act takes effect September 1, 2009. |
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