Texas 2009 - 81st Regular

Texas Senate Bill SB1590 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R9115 SMH-D
2	2	By: Ogden S.B. No. 1590
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the functions performed by the comptroller in
8	8	connection with applications and agreements under the Texas
9	9	Economic Development Act.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 313.008, Tax Code, as added by Chapter
12	12	1270 (H.B. 3430), Acts of the 80th Legislature, Regular Session,
13	13	2007, is amended by amending Subsections (a) and (c) and adding
14	14	Subsection (d) to read as follows:
15	15	(a) Before the beginning of each regular session of the
16	16	legislature, the comptroller shall submit to the lieutenant
17	17	governor, the speaker of the house of representatives, and each
18	18	member of the legislature a report assessing the progress of each
19	19	agreement entered into under this chapter. The report must be
20	20	based on data certified to the comptroller by each recipient of a
21	21	limitation on appraised value under this chapter and state for each
22	22	agreement:
23	23	(1) the number of qualifying jobs each recipient of a
24	24	limitation on appraised value committed to create;
25	25	(2) the number of qualifying jobs each recipient
26	26	created;
27	27	(3) the median wage of the new jobs each recipient
28	28	created;
29	29	(4) the amount of the qualified investment each
30	30	recipient committed to expend or allocate per project;
31	31	(5) the amount of the qualified investment each
32	32	recipient expended or allocated per project;
33	33	(6) the market value of the qualified property of each
34	34	recipient as determined by the applicable chief appraiser;
35	35	(7) the limitation on appraised value for the
36	36	qualified property of each recipient;
37	37	(8) the dollar amount of the taxes that would have been
38	38	imposed on the market value of the qualified property if the
39	39	property had not received a limitation on appraised value;
40	40	(9) the dollar amount of the taxes imposed on the
41	41	qualified property;
42	42	(10) the number of new jobs created by each recipient
43	43	in each sector of the North American Industry Classification
44	44	System; [and]
45	45	(11) of the number of new jobs each recipient created,
46	46	the number of jobs created that provide health benefits for
47	47	employees;
48	48	(12) the dollar amount of any payment in lieu of the
49	49	taxes on the qualified property made by each recipient to each
50	50	school district or to a foundation or other entity created to
51	51	benefit the district;
52	52	(13) the amount of the investment each recipient
53	53	estimates will be expended or allocated per project; and
54	54	(14) the number of qualifying jobs each recipient
55	55	estimates will be created.
56	56	(c) The comptroller may require a recipient to submit, on a
57	57	form the comptroller provides, information required to complete the
58	58	report. Failure to submit the required information is considered
59	59	to be a failure to comply with the terms of the agreement for
60	60	purposes of Section 313.027.
61	61	(d) Each school district that is a party to an agreement
62	62	entered into under this chapter shall assist the comptroller in
63	63	collecting any data required to complete the report.
64	64	SECTION 2. Section 313.025, Tax Code, is amended by
65	65	amending Subsection (b-1) and adding Subsections (h) and (i) to
66	66	read as follows:
67	67	(b-1) The comptroller shall indicate on one copy of the
68	68	application the date the comptroller received the application and
69	69	deliver that copy to the Texas Education Agency. The Texas
70	70	Education Agency shall determine the local revenue gains or losses
71	71	that would be realized by the school district and the impact on
72	72	state aid to the district under the Foundation School Program, as
73	73	required to be included in the economic impact evaluation by
74	74	Section 313.026(a)(6)(A), and the effect that the applicant's
75	75	proposal will have on the number or size of the school district's
76	76	instructional facilities, as required to be included in the
77	77	economic impact evaluation by Section 313.026(a)(9), and submit a
78	78	written report containing the agency's determination to the
79	79	comptroller. The governing body of the school district shall
80	80	provide any requested information to the Texas Education
81	81	Agency. Not later than the 45th day after the date the application
82	82	indicates that the comptroller received the application, the Texas
83	83	Education Agency shall make the required determinations
84	84	[determination] and submit the agency's written report to the
85	85	comptroller. A third person contracted by the comptroller to
86	86	conduct an economic impact evaluation of an application is not
87	87	required to make a determination that the Texas Education Agency is
88	88	required to make and report to the comptroller under this
89	89	subsection.
90	90	(h) After receiving a copy of the application, the
91	91	comptroller shall determine whether the property meets the
92	92	requirements of Section 313.024 for eligibility for a limitation on
93	93	appraised value under this subchapter. The comptroller shall
94	94	notify the governing body of the school district of the
95	95	comptroller's determination and provide the governing body an
96	96	opportunity for a hearing before the determination becomes final.
97	97	A hearing under this subsection is a contested case hearing and
98	98	shall be conducted by the State Office of Administrative Hearings
99	99	in the manner provided by Section 2003.101, Government Code. The
100	100	governing body of the school district has the burden of proof on
101	101	each issue in the hearing. The governing body of the school
102	102	district may seek judicial review of the comptroller's
103	103	determination in a Travis County district court under the
104	104	substantial evidence rule as provided by Subchapter G, Chapter
105	105	2001, Government Code.
106	106	(i) Notwithstanding the other provisions of this section,
107	107	if the comptroller determines under Subsection (h) that the
108	108	property does not meet the requirements of Section 313.024 for
109	109	eligibility for a limitation on appraised value under this
110	110	subchapter, the comptroller is not required to provide an economic
111	111	impact evaluation of the application or to submit a recommendation
112	112	to the school district as to whether the application should be
113	113	approved or disapproved, and the governing body of the school
114	114	district may not grant the application.
115	115	SECTION 3. Section 313.026(a), Tax Code, is amended to read
116	116	as follows:
117	117	(a) The economic impact evaluation of the application must
118	118	include the following:
119	119	(1) the recommendations of the comptroller;
120	120	(2) the relationship between the applicant's industry
121	121	and the types of qualifying jobs to be created by the applicant to
122	122	the long-term economic growth plans of this state as described in
123	123	the strategic plan for economic development submitted by the Texas
124	124	Strategic Economic Development Planning Commission under Section
125	125	481.033, Government Code, as that section existed before February
126	126	1, 1999;
127	127	(3) the relative level of the applicant's investment
128	128	per qualifying job to be created by the applicant;
129	129	(4) the wages, salaries, and benefits to be offered by
130	130	the applicant to qualifying job holders;
131	131	(5) the ability of the applicant to locate or relocate
132	132	in another state or another region of this state;
133	133	(6) the impact the added infrastructure will have on
134	134	the region, including:
135	135	(A) local revenue gains or losses that would be
136	136	realized by the school district and the impact on state aid to the
137	137	district under the Foundation School Program; and
138	138	(B) subsequent economic effects on the local and
139	139	regional tax bases;
140	140	(7) the economic condition of the region of the state
141	141	at the time the person's application is being considered;
142	142	(8) the number of new facilities built or expanded in
143	143	the region during the two years preceding the date of the
144	144	application that were eligible to apply for a limitation on
145	145	appraised value under this subchapter; and
146	146	(9) the effect of the applicant's proposal, if
147	147	approved, on the number or size of the school district's
148	148	instructional facilities, as defined by Section 46.001, Education
149	149	Code.
150	150	SECTION 4. Section 313.008, Tax Code, as added by Chapter
151	151	939 (H.B. 3693), Acts of the 80th Legislature, Regular Session,
152	152	2007, and Section 313.032, Tax Code, are repealed.
153	153	SECTION 5. Sections 313.025 and 313.026, Tax Code, as
154	154	amended by this Act, apply only to an application for a limitation
155	155	on appraised value that is filed with the governing body of a school
156	156	district on or after the effective date of this Act. An application
157	157	for a limitation on appraised value that is filed with the governing
158	158	body of a school district before the effective date of this Act is
159	159	governed by the law as it existed immediately before the effective
160	160	date of this Act, and that law is continued in effect for that
161	161	purpose.
162	162	SECTION 6. This Act takes effect September 1, 2009.