Texas 2013 - 83rd Regular

Texas Senate Bill SB843 Compare Versions

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1	1	By: Paxton S.B. No. 843
2	2	(Hilderbran, Otto, Bohac, Button)
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to public access to boundary, financial, and tax rate
8	8	information of certain political subdivisions.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter A, Chapter 44, Education Code, is
11	11	amended by adding Section 44.012 to read as follows:
12	12	Sec. 44.012. ANNUAL TRANSMISSION OF INFORMATION TO
13	13	COMPTROLLER. The agency shall transmit annually an electronic copy
14	14	of each school district's adopted budget and any school district
15	15	financial reports filed with and reviewed by the agency under
16	16	Section 44.010 for purposes of providing the comptroller with
17	17	information to operate and update the Political Subdivision Public
18	18	Information Warehouse under Section 403.0241, Government Code. The
19	19	agency shall transmit the information in the form prescribed by the
20	20	comptroller.
21	21	SECTION 2. Subchapter B, Chapter 403, Government Code, is
22	22	amended by adding Section 403.0241 to read as follows:
23	23	Sec. 403.0241. POLITICAL SUBDIVISION PUBLIC INFORMATION
24	24	WAREHOUSE. (a) In this section, "tax year" has the meaning
25	25	assigned by Section 1.04, Tax Code.
26	26	(b) The comptroller shall create and make accessible on the
27	27	Internet a database, to be known as the Political Subdivision
28	28	Public Information Warehouse, that contains information regarding
29	29	all active political subdivisions of this state that are authorized
30	30	by the state by a general or special law to impose an ad valorem or
31	31	sales and use tax or to issue bonds, notes, or other obligations.
32	32	(c) The warehouse database must include with respect to each
33	33	political subdivision described by Subsection (b):
34	34	(1) the name of the political subdivision;
35	35	(2) the rate of any sales and use tax the political
36	36	subdivision imposes;
37	37	(3) the table of ad valorem tax rates for the most
38	38	recent tax year described by Section 26.16, Tax Code, in the form
39	39	required by that section;
40	40	(4) the total amount of the political subdivision's
41	41	debt, including principal and interest, and the year in which that
42	42	debt would be paid in accordance with the current applicable terms;
43	43	(5) the political subdivision's Internet website
44	44	address or, if the political subdivision does not operate an
45	45	Internet website, contact information to enable a member of the
46	46	public to obtain information from the political subdivision; and
47	47	(6) the Internet website address for the appraisal
48	48	district in each county in which the political subdivision has
49	49	territory.
50	50	(d) The warehouse database may include with respect to each
51	51	political subdivision described by Subsection (b) the following
52	52	information, or a link to the information, that is provided through
53	53	an Internet website maintained by the political subdivision:
54	54	(1) information describing the political
55	55	subdivision's boundaries;
56	56	(2) the political subdivision's budget for its current
57	57	fiscal year;
58	58	(3) each current check registry published by the
59	59	political subdivision's governing body; and
60	60	(4) any other current financial audit or annual report
61	61	published by the political subdivision's governing body.
62	62	(e) The comptroller may consult with the appropriate
63	63	officer of, or other person representing, each political
64	64	subdivision described by Subsection (b) to obtain the information
65	65	necessary to operate and update the warehouse database.
66	66	(f) The governing body of a political subdivision that
67	67	publishes on the political subdivision's Internet website the
68	68	political subdivision's check registry shall provide to the
69	69	comptroller the Internet address of the Internet page on which that
70	70	registry may be accessed for purposes of Subsection (d)(3).
71	71	(g) To the extent information required in the warehouse
72	72	database is otherwise collected or maintained by a state agency or
73	73	political subdivision, the comptroller may request and the state
74	74	agency or political subdivision shall provide that information and
75	75	updates to the information as necessary for inclusion in the
76	76	warehouse database.
77	77	(h) The comptroller shall update information in the
78	78	warehouse database regarding the rates of taxes imposed by each
79	79	political subdivision described by Subsection (b) at least
80	80	annually.
81	81	(i) To the extent possible, the comptroller shall present
82	82	information in the warehouse database in a manner that is
83	83	searchable and intuitive to users. The comptroller may enhance and
84	84	organize the presentation of the information through the use of
85	85	graphical representations as the comptroller considers
86	86	appropriate.
87	87	(j) The comptroller may not charge a fee to the public to
88	88	access the warehouse database.
89	89	(k) The comptroller may establish procedures and adopt
90	90	rules to implement this section.
91	91	SECTION 3. Chapter 203, Local Government Code, is amended
92	92	by adding Subchapter D to read as follows:
93	93	SUBCHAPTER D. RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
94	94	Sec. 203.061. APPLICABILITY OF SUBCHAPTER. (a) This
95	95	subchapter applies only to the following political subdivisions of
96	96	this state:
97	97	(1) each political subdivision that has authority to
98	98	issue general obligation bonds, except as provided by Subsection
99	99	(b), including a taxing unit as defined by Section 1.04, Tax Code,
100	100	that has authority to issue general obligation bonds; and
101	101	(2) each special purpose district or other political
102	102	subdivision that has authority to impose a sales tax, including a
103	103	taxing entity as defined by Section 322.002, Tax Code.
104	104	(b) This subchapter does not apply to a school district.
105	105	Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
106	106	INFORMATION TO COMPTROLLER. A political subdivision shall transmit
107	107	records and other information specified by this subchapter to the
108	108	comptroller annually for purposes of providing the comptroller with
109	109	information to operate and update the Political Subdivision Public
110	110	Information Warehouse under Section 403.0241, Government Code. The
111	111	political subdivision shall transmit the records and other
112	112	information in a form and in the manner prescribed by the
113	113	comptroller.
114	114	Sec. 203.063. BOUNDARIES AND DISSOLUTION RECORDS. (a) A
115	115	political subdivision, other than a county or municipality, shall
116	116	transmit to the comptroller as provided by Section 203.062 each
117	117	information form, map, and plat, and any amendment to an
118	118	information form, map, or plat, and each statement regarding the
119	119	annexation or consolidation of the political subdivision.
120	120	(a-1) A political subdivision that is active on September 1,
121	121	2013, shall transmit the information required by Subsection (a) to
122	122	the comptroller not later than September 1, 2014. This subsection
123	123	expires January 1, 2015.
124	124	(b) A political subdivision created on or after September 1,
125	125	2013, shall transmit the information required by Subsection (a) to
126	126	the comptroller on or before the later of:
127	127	(1) September 1, 2014; or
128	128	(2) six months after the political subdivision's
129	129	creation date.
130	130	(c) If after a political subdivision transmits the
131	131	information required by Subsection (a) to the comptroller, the
132	132	political subdivision's boundaries change or the political
133	133	subdivision dissolves, the political subdivision shall transmit to
134	134	the comptroller as provided by Section 203.062 and as applicable
135	135	each information form, map, and plat, and any amendment to an
136	136	information form, map, or plat, and each statement regarding the
137	137	dissolution, annexation, or consolidation of the district not later
138	138	than six months after the date the change in boundaries or
139	139	dissolution occurs.
140	140	Sec. 203.064. FINANCIAL INFORMATION. A political
141	141	subdivision shall transmit to the comptroller as provided by
142	142	Section 203.062 the following financial information:
143	143	(1) the political subdivision's most recently adopted
144	144	annual budget; and
145	145	(2) the political subdivision's most recent annual
146	146	financial report.
147	147	Sec. 203.065. INTERNET WEBSITE. A political subdivision
148	148	shall transmit to the comptroller as provided by Section 203.062
149	149	the address of the Internet website maintained by the political
150	150	subdivision, if any.
151	151	SECTION 4. The comptroller of public accounts shall create
152	152	and post on the Internet the Political Subdivision Public
153	153	Information Warehouse required by Section 403.0241, Government
154	154	Code, as added by this Act, not later than December 31, 2015.
155	155	SECTION 5. This Act takes effect September 1, 2013.