Texas 2017 - 85th Regular

Texas House Bill HB2813 Compare Versions

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

Old	New	Differences
1	1	85R8184 MTB/CJC-F
2	2	By: Darby H.B. No. 2813
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the abolishment of the transportation infrastructure
8	8	fund and the grant program using money from the fund.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 222.110(a), (e), and (h),
11	11	Transportation Code, are amended to read as follows:
12	12	(a) In this section, "sales[:
13	13	[(1) "Sales] tax base" for a transportation
14	14	reinvestment zone means the amount of sales and use taxes imposed by
15	15	a municipality under Section 321.101(a), Tax Code, or by a county
16	16	under Chapter 323, Tax Code, as applicable, attributable to the
17	17	zone for the year in which the zone was designated under this
18	18	chapter.
19	19	[(2) "Transportation reinvestment zone" includes a
20	20	county energy transportation reinvestment zone.]
21	21	(e) The sales and use taxes to be deposited into the tax
22	22	increment account under this section may be disbursed from the
23	23	account only to:
24	24	(1) pay for projects authorized under Section 222.104
25	25	or 222.108; and
26	26	(2) notwithstanding Sections 321.506 and 323.505, Tax
27	27	Code, satisfy claims of holders of tax increment bonds, notes, or
28	28	other obligations issued or incurred for projects authorized under
29	29	Section 222.104[, 222.1071,] or 222.108.
30	30	(h) The hearing required under Subsection (g) may be held in
31	31	conjunction with a hearing held under Section 222.106(e) or[,]
32	32	222.107(e)[, or 222.1071(d)] if the ordinance or order designating
33	33	an area as a transportation reinvestment zone under Section 222.106
34	34	or[,] 222.107[, or 222.1071] also designates a sales tax increment
35	35	under Subsection (b).
36	36	SECTION 2. Section 256.009(a), Transportation Code, is
37	37	amended to read as follows:
38	38	(a) Not later than January 30 of each year, the county
39	39	auditor or, if the county does not have a county auditor, the
40	40	official having the duties of the county auditor shall file a report
41	41	with the comptroller that includes:
42	42	(1) an account of how[:
43	43	[(A)] the money allocated to a county under
44	44	Section 256.002 during the preceding year was spent; [and
45	45	[(B) if the county designated a county energy
46	46	transportation reinvestment zone, money paid into a tax increment
47	47	account for the zone or from an award under Subchapter C was spent;]
48	48	(2) a description, including location, of any new
49	49	roads constructed in whole or in part with the money[:
50	50	[(A)] allocated to a county under Section 256.002
51	51	during the preceding year; [and
52	52	[(B) paid into a tax increment account for the
53	53	zone or from an award under Subchapter C if the county designated a
54	54	county energy transportation reinvestment zone;]
55	55	(3) any other information related to the
56	56	administration of Sections 256.002 and 256.003 that the comptroller
57	57	requires; and
58	58	(4) the total amount of expenditures for county road
59	59	and bridge construction, maintenance, rehabilitation, right-of-way
60	60	acquisition, and utility construction and other appropriate road
61	61	expenditures of county funds in the preceding county fiscal year
62	62	that are required by the constitution or other law to be spent on
63	63	public roads or highways.
64	64	SECTION 3. The following provisions of the Transportation
65	65	Code are repealed:
66	66	(1) Subchapter C, Chapter 256; and
67	67	(2) Sections 222.1071, 222.1072, and 222.110(i).
68	68	SECTION 4. (a) On December 31, 2017, the transportation
69	69	infrastructure fund is abolished and the comptroller of public
70	70	accounts shall transfer the unencumbered balance of the fund to the
71	71	state highway fund for use in accordance with legislative
72	72	appropriation.
73	73	(b) The abolishment of the transportation infrastructure
74	74	fund and the repeal of Subchapter C, Chapter 256, Transportation
75	75	Code, do not affect the validity of any contract or agreement
76	76	between the Texas Department of Transportation and a county that is
77	77	entered into under that subchapter before December 31, 2017.
78	78	SECTION 5. The repeal by this Act of Section 222.1071,
79	79	Transportation Code, does not affect the validity of bonds issued
80	80	under that section before the effective date of this Act. Bonds
81	81	issued before the effective date of this Act are governed by the law
82	82	in effect when the bonds were issued, and that law is continued in
83	83	effect for purposes of the validity of those bonds.
84	84	SECTION 6. The repeal by this Act of Section 222.1071,
85	85	Transportation Code, does not affect the amount of any tax rate
86	86	calculation under Chapter 26, Tax Code, for the 2018 tax year or a
87	87	subsequent tax year pertaining to a county that imposes taxes on
88	88	property that for the 2017 tax year was located in a county energy
89	89	transportation reinvestment zone. Under Section 26.03, Tax Code,
90	90	for the duration of the zone, in any tax rate calculation under
91	91	Chapter 26 of that code, the portion of the captured appraised value
92	92	of property located in the zone that corresponded to the tax
93	93	increment of the county from that property that the county agreed to
94	94	pay into the tax increment account for the zone was excluded from
95	95	the value of property taxable by the county, and the portion of the
96	96	tax increment of the county that the county agreed to pay into the
97	97	account for the zone was excluded from the amount of taxes imposed
98	98	or collected by the county. Because beginning with the 2018 tax
99	99	year both that property value and the taxes corresponding to that
100	100	property value will be included in the calculation of ad valorem tax
101	101	rates of the county under Chapter 26, Tax Code, the amounts of those
102	102	tax rates will be unaffected.
103	103	SECTION 7. This Act takes effect December 31, 2017.