Texas 2015 - 84th Regular

Texas Senate Bill SB309 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Campbell S.B. No. 309
2		-	(In the Senate - Filed January 15, 2015; February 2, 2015,
3		-	read first time and referred to Committee on Finance;
4		-	April 23, 2015, reported favorably by the following vote: Yeas 12,
5		-	Nays 0; April 23, 2015, sent to printer.)
6		-	Click here to see the committee vote
	1	+	By: Campbell, et al. S.B. No. 309
	2	+	(Murphy, Elkins, Galindo, Bohac)
7	3
8	4
9	5		A BILL TO BE ENTITLED
10	6		AN ACT
11	7		relating to public access to boundary, financial, and tax rate
12	8		information of certain political subdivisions.
13	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	10		SECTION 1. Subchapter A, Chapter 44, Education Code, is
15	11		amended by adding Section 44.012 to read as follows:
16	12		Sec. 44.012. ANNUAL TRANSMISSION OF INFORMATION TO
17	13		COMPTROLLER. The agency shall transmit annually an electronic copy
18	14		of each school district's adopted budget and any school district
19	15		financial reports filed with and reviewed by the agency under
20	16		Section 44.010 for purposes of providing the comptroller with
21	17		information to operate and update the Political Subdivision Public
22	18		Information Warehouse under Section 403.0241, Government Code. The
23	19		agency shall transmit the information in the form prescribed by the
24	20		comptroller.
25	21		SECTION 2. Subchapter B, Chapter 403, Government Code, is
26	22		amended by adding Section 403.0241 to read as follows:
27	23		Sec. 403.0241. POLITICAL SUBDIVISION PUBLIC INFORMATION
28	24		WAREHOUSE. (a) In this section, "tax year" has the meaning
29	25		assigned by Section 1.04, Tax Code.
30	26		(b) The comptroller shall create and make accessible on the
31	27		Internet a database, to be known as the Political Subdivision
32	28		Public Information Warehouse, that contains information regarding
33	29		all active political subdivisions of this state that are authorized
34	30		by the state by a general or special law to impose an ad valorem or
35	31		sales and use tax or to issue bonds, notes, or other obligations.
36	32		(c) The warehouse database must include with respect to each
37	33		political subdivision described by Subsection (b):
38	34		(1) the name of the political subdivision;
39	35		(2) the rate of any sales and use tax the political
40	36		subdivision imposes;
41	37		(3) the table of ad valorem tax rates for the most
42	38		recent tax year described by Section 26.16, Tax Code, in the form
43	39		required by that section;
44	40		(4) the total amount of the political subdivision's
45	41		debt, including principal and interest, and the year in which that
46	42		debt would be paid in accordance with the current applicable terms;
47	43		(5) the political subdivision's Internet website
48	44		address or, if the political subdivision does not operate an
49	45		Internet website, contact information to enable a member of the
50	46		public to obtain information from the political subdivision; and
51	47		(6) the Internet website address for the appraisal
52	48		district in each county in which the political subdivision has
53	49		territory.
54	50		(d) The warehouse database may include with respect to each
55	51		political subdivision described by Subsection (b) the following
56	52		information, or a link to the information, that is provided through
57	53		an Internet website maintained by the political subdivision:
58	54		(1) information describing the political
59	55		subdivision's boundaries;
60	56		(2) the political subdivision's budget for its current
61	57		fiscal year;
62	58		(3) each current check registry published by the
63	59		political subdivision's governing body; and
64	60		(4) any other current financial audit or annual report
65	61		published by the political subdivision's governing body.
66	62		(e) The comptroller may consult with the appropriate
67	63		officer of, or other person representing, each political
68	64		subdivision described by Subsection (b) to obtain the information
69	65		necessary to operate and update the warehouse database.
70	66		(f) The governing body of a political subdivision that
71	67		publishes on the political subdivision's Internet website the
72	68		political subdivision's check registry shall provide to the
73	69		comptroller the Internet address of the Internet page on which that
74	70		registry may be accessed for purposes of Subsection (d)(3).
75	71		(g) To the extent information required in the warehouse
76	72		database is otherwise collected or maintained by a state agency or
77	73		political subdivision, the comptroller may request and the state
78	74		agency or political subdivision shall provide that information and
79	75		updates to the information as necessary for inclusion in the
80	76		warehouse database.
81	77		(h) The comptroller shall update information in the
82	78		warehouse database regarding the rates of taxes imposed by each
83	79		political subdivision described by Subsection (b) at least
84	80		annually.
85	81		(i) To the extent possible, the comptroller shall present
86	82		information in the warehouse database in a manner that is
87	83		searchable and intuitive to users. The comptroller may enhance and
88	84		organize the presentation of the information through the use of
89	85		graphical representations as the comptroller considers
90	86		appropriate.
91	87		(j) The comptroller may not charge a fee to the public to
92	88		access the warehouse database.
93	89		(k) The comptroller may establish procedures and adopt
94	90		rules to implement this section.
95	91		SECTION 3. Chapter 203, Local Government Code, is amended
96	92		by adding Subchapter D to read as follows:
97	93		SUBCHAPTER D. RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
98	94		Sec. 203.061. APPLICABILITY OF SUBCHAPTER. (a) This
99	95		subchapter applies only to the following political subdivisions of
100	96		this state:
101	97		(1) each political subdivision that has authority to
102	98		issue general obligation bonds, except as provided by Subsection
103	99		(b), including a taxing unit as defined by Section 1.04, Tax Code,
104	100		that has authority to issue general obligation bonds; and
105	101		(2) each special purpose district or other political
106	102		subdivision that has authority to impose a sales tax, including a
107	103		taxing entity as defined by Section 322.002, Tax Code.
108	104		(b) This subchapter does not apply to a school district.
109	105		Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
110	106		INFORMATION TO COMPTROLLER. A political subdivision shall transmit
111	107		records and other information specified by this subchapter to the
112	108		comptroller annually for purposes of providing the comptroller with
113	109		information to operate and update the Political Subdivision Public
114	110		Information Warehouse under Section 403.0241, Government Code. The
115	111		political subdivision shall transmit the records and other
116	112		information in a form and in the manner prescribed by the
117	113		comptroller.
118	114		Sec. 203.063. BOUNDARIES AND DISSOLUTION RECORDS. (a) A
119	115		political subdivision, other than a county or municipality, shall
120	116		transmit to the comptroller as provided by Section 203.062 each
121	117		information form, map, and plat, and any amendment to an
122	118		information form, map, or plat, and each statement regarding the
123	119		annexation or consolidation of the political subdivision.
124	120		(a-1) A political subdivision that is active on September 1,
125	121		2015, shall transmit the information required by Subsection (a) to
126	122		the comptroller not later than September 1, 2016. This subsection
127	123		expires January 1, 2017.
128	124		(b) A political subdivision created on or after September 1,
129	125		2015, shall transmit the information required by Subsection (a) to
130	126		the comptroller on or before the later of:
131	127		(1) September 1, 2016; or
132	128		(2) six months after the political subdivision's
133	129		creation date.
134	130		(c) If after a political subdivision transmits the
135	131		information required by Subsection (a) to the comptroller the
136	132		political subdivision's boundaries change or the political
137	133		subdivision dissolves, the political subdivision shall transmit to
138	134		the comptroller as provided by Section 203.062 and as applicable
139	135		each information form, map, and plat, and any amendment to an
140	136		information form, map, or plat, and each statement regarding the
141	137		dissolution, annexation, or consolidation of the district not later
142	138		than six months after the date the change in boundaries or
143	139		dissolution occurs.
144	140		Sec. 203.064. FINANCIAL INFORMATION. A political
145	141		subdivision shall transmit to the comptroller as provided by
146	142		Section 203.062 the following financial information:
147	143		(1) the political subdivision's most recently adopted
148	144		annual budget; and
149	145		(2) the political subdivision's most recent annual
150	146		financial report.
151	147		Sec. 203.065. INTERNET WEBSITE. A political subdivision
152	148		shall transmit to the comptroller as provided by Section 203.062
153	149		the address of the Internet website maintained by the political
154	150		subdivision, if any.
155	151		SECTION 4. The comptroller of public accounts shall create
156	152		and post on the Internet the Political Subdivision Public
157	153		Information Warehouse required by Section 403.0241, Government
158	154		Code, as added by this Act, not later than December 31, 2017.
159	155		SECTION 5. This Act takes effect September 1, 2015.
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