6 | 4 | | AN ACT |
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7 | 5 | | relating to the grant program using money from the transportation |
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8 | 6 | | infrastructure fund. |
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9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 8 | | SECTION 1. Sections 222.110(a), (e), and (h), |
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11 | 9 | | Transportation Code, are amended to read as follows: |
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12 | 10 | | (a) In this section, "sales[: |
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13 | 11 | | [(1) "Sales] tax base" for a transportation |
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14 | 12 | | reinvestment zone means the amount of sales and use taxes imposed by |
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15 | 13 | | a municipality under Section 321.101(a), Tax Code, or by a county |
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16 | 14 | | under Chapter 323, Tax Code, as applicable, attributable to the |
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17 | 15 | | zone for the year in which the zone was designated under this |
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18 | 16 | | chapter. |
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19 | 17 | | [(2) "Transportation reinvestment zone" includes a |
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20 | 18 | | county energy transportation reinvestment zone.] |
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21 | 19 | | (e) The sales and use taxes to be deposited into the tax |
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22 | 20 | | increment account under this section may be disbursed from the |
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23 | 21 | | account only to: |
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24 | 22 | | (1) pay for projects authorized under Section 222.104 |
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25 | 23 | | or 222.108; and |
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26 | 24 | | (2) notwithstanding Sections 321.506 and 323.505, Tax |
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27 | 25 | | Code, satisfy claims of holders of tax increment bonds, notes, or |
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28 | 26 | | other obligations issued or incurred for projects authorized under |
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29 | 27 | | Section 222.104[, 222.1071,] or 222.108. |
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30 | 28 | | (h) The hearing required under Subsection (g) may be held in |
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31 | 29 | | conjunction with a hearing held under Section 222.106(e) or[,] |
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32 | 30 | | 222.107(e)[, or 222.1071(d)] if the ordinance or order designating |
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33 | 31 | | an area as a transportation reinvestment zone under Section 222.106 |
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34 | 32 | | or[,] 222.107[, or 222.1071] also designates a sales tax increment |
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35 | 33 | | under Subsection (b). |
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36 | 34 | | SECTION 2. Section 256.009(a), Transportation Code, is |
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37 | 35 | | amended to read as follows: |
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38 | 36 | | (a) Not later than January 30 of each year, the county |
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39 | 37 | | auditor or, if the county does not have a county auditor, the |
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40 | 38 | | official having the duties of the county auditor shall file a report |
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41 | 39 | | with the comptroller that includes: |
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42 | 40 | | (1) an account of how: |
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43 | 41 | | (A) the money allocated to a county under Section |
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44 | 42 | | 256.002 during the preceding year was spent; and |
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45 | 43 | | (B) if the county received [designated a county |
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46 | 44 | | energy transportation reinvestment zone, money paid into a tax |
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47 | 45 | | increment account for the zone or from] an award under Subchapter C, |
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48 | 46 | | the money was spent; |
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49 | 47 | | (2) a description, including location, of any new |
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50 | 48 | | roads constructed in whole or in part with the money: |
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51 | 49 | | (A) allocated to a county under Section 256.002 |
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52 | 50 | | during the preceding year; and |
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53 | 51 | | (B) received [paid into a tax increment account |
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54 | 52 | | for the zone or] from any [an] award under Subchapter C [if the |
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55 | 53 | | county designated a county energy transportation reinvestment |
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56 | 54 | | zone]; |
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57 | 55 | | (3) any other information related to the |
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58 | 56 | | administration of Sections 256.002 and 256.003 that the comptroller |
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59 | 57 | | requires; and |
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60 | 58 | | (4) the total amount of expenditures for county road |
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61 | 59 | | and bridge construction, maintenance, rehabilitation, right-of-way |
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62 | 60 | | acquisition, and utility construction and other appropriate road |
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63 | 61 | | expenditures of county funds in the preceding county fiscal year |
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64 | 62 | | that are required by the constitution or other law to be spent on |
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65 | 63 | | public roads or highways. |
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66 | 64 | | SECTION 3. Section 256.103(b), Transportation Code, is |
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67 | 65 | | amended to read as follows: |
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68 | 66 | | (b) Grants distributed during a fiscal year must be |
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69 | 67 | | allocated among counties as follows: |
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70 | 68 | | (1) 20 percent according to weight tolerance permits, |
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71 | 69 | | determined by the ratio of weight tolerance permits issued in the |
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72 | 70 | | preceding fiscal year for the county [that designated a county |
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73 | 71 | | energy transportation reinvestment zone] to the total number of |
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74 | 72 | | weight tolerance permits issued in the state in that fiscal year, as |
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75 | 73 | | determined by the Texas Department of Motor Vehicles; |
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76 | 74 | | (2) 20 percent according to oil and gas production |
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77 | 75 | | taxes, determined by the ratio of oil and gas production taxes |
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78 | 76 | | collected by the comptroller in the preceding fiscal year in the |
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79 | 77 | | county [that designated a county energy transportation |
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80 | 78 | | reinvestment zone] to the total amount of oil and gas production |
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81 | 79 | | taxes collected in the state in that fiscal year, as determined by |
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82 | 80 | | the comptroller; |
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83 | 81 | | (3) 50 percent according to well completions, |
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84 | 82 | | determined by the ratio of well completions in the preceding fiscal |
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85 | 83 | | year in the county [that designated a county energy transportation |
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86 | 84 | | reinvestment zone] to the total number of well completions in the |
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87 | 85 | | state in that fiscal year, as determined by the Railroad Commission |
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88 | 86 | | of Texas; and |
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89 | 87 | | (4) 10 percent according to the volume of oil and gas |
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90 | 88 | | waste injected, determined by the ratio of the volume of oil and gas |
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91 | 89 | | waste injected in the preceding fiscal year in the county [that |
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92 | 90 | | designated a county energy transportation reinvestment zone] to the |
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93 | 91 | | total volume of oil and gas waste injected in the state in that |
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94 | 92 | | fiscal year, as determined by the Railroad Commission of Texas. |
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95 | 93 | | SECTION 4. Section 256.104(a), Transportation Code, is |
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96 | 94 | | amended to read as follows: |
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97 | 95 | | (a) In applying for a grant under this subchapter, the |
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98 | 96 | | county shall: |
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99 | 97 | | (1) provide the road condition report described by |
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100 | 98 | | Section 251.018 made by the county for the previous year; and |
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101 | 99 | | (2) submit to the department[: |
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102 | 100 | | [(A) a copy of the order or resolution |
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103 | 101 | | establishing a county energy transportation reinvestment zone in |
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104 | 102 | | the county, except that the department may waive the submission |
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105 | 103 | | until the time the grant is awarded; and |
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106 | 104 | | [(B)] a plan that: |
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107 | 105 | | (A) [(i)] provides a list of transportation |
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108 | 106 | | infrastructure projects to be funded by the grant; |
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109 | 107 | | (B) [(ii)] describes the scope of the |
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110 | 108 | | transportation infrastructure project or projects to be funded by |
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111 | 109 | | the grant using best practices for prioritizing the projects; |
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112 | 110 | | (C) [(iii)] provides for matching funds as |
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113 | 111 | | required by Section 256.105; and |
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114 | 112 | | (D) [(iv)] meets any other requirements imposed |
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115 | 113 | | by the department. |
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116 | 114 | | SECTION 5. Sections 222.1071, 222.1072, and 222.110(i), |
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117 | 115 | | Transportation Code, are repealed. |
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118 | 116 | | SECTION 6. The repeal by this Act of Section 222.1071, |
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119 | 117 | | Transportation Code, does not affect the validity of bonds issued |
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120 | 118 | | under that section before the effective date of this Act. Bonds |
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121 | 119 | | issued before the effective date of this Act are governed by the law |
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122 | 120 | | in effect when the bonds were issued, and that law is continued in |
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123 | 121 | | effect for purposes of the validity of those bonds. |
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124 | 122 | | SECTION 7. The repeal by this Act of Section 222.1071, |
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125 | 123 | | Transportation Code, does not affect the amount of any tax rate |
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126 | 124 | | calculation under Chapter 26, Tax Code, for the 2018 tax year or a |
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127 | 125 | | subsequent tax year pertaining to a county that imposes taxes on |
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128 | 126 | | property that for the 2017 tax year was located in a county energy |
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129 | 127 | | transportation reinvestment zone. Under Section 26.03, Tax Code, |
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130 | 128 | | for the duration of the zone, in any tax rate calculation under |
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131 | 129 | | Chapter 26 of that code, the portion of the captured appraised value |
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132 | 130 | | of property located in the zone that corresponded to the tax |
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133 | 131 | | increment of the county from that property that the county agreed to |
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134 | 132 | | pay into the tax increment account for the zone was excluded from |
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135 | 133 | | the value of property taxable by the county, and the portion of the |
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136 | 134 | | tax increment of the county that the county agreed to pay into the |
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137 | 135 | | account for the zone was excluded from the amount of taxes imposed |
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138 | 136 | | or collected by the county. Because beginning with the 2018 tax |
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139 | 137 | | year both that property value and the taxes corresponding to that |
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140 | 138 | | property value will be included in the calculation of ad valorem tax |
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141 | 139 | | rates of the county under Chapter 26, Tax Code, the amounts of those |
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142 | 140 | | tax rates will be unaffected. |
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143 | 141 | | SECTION 8. This Act takes effect December 31, 2017. |
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