Texas 2017 - 85th Regular

Texas Senate Bill SB200 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		By: Campbell S.B. No. 200
2		-	(In the Senate - Filed November 14, 2016; January 25, 2017,
3		-	read first time and referred to Committee on Finance; May 8, 2017,
4		-	reported adversely, with favorable Committee Substitute by the
5		-	following vote: Yeas 14, Nays 0; May 8, 2017, sent to printer.)
6		-	Click here to see the committee vote
7		-	COMMITTEE SUBSTITUTE FOR S.B. No. 200 By: Bettencourt
	2	+	(Elkins, Shine)
8	3
9	4
10	5		A BILL TO BE ENTITLED
11	6		AN ACT
12	7		relating to public access to boundary, financial, and tax rate
13	8		information of certain political subdivisions.
14	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	10		SECTION 1. Subchapter A, Chapter 44, Education Code, is
16	11		amended by adding Section 44.012 to read as follows:
17	12		Sec. 44.012. ANNUAL TRANSMISSION OF INFORMATION TO
18	13		COMPTROLLER. The agency shall transmit annually an electronic copy
19	14		of each school district's adopted budget and any school district
20	15		financial reports filed with and reviewed by the agency under
21	16		Section 44.010 for purposes of providing the comptroller with
22	17		information to operate and update the Political Subdivision Public
23	18		Information Warehouse under Section 403.0243, Government Code. The
24	19		agency shall transmit the information in the form prescribed by the
25	20		comptroller.
26	21		SECTION 2. Subchapter B, Chapter 403, Government Code, is
27	22		amended by adding Section 403.0243 to read as follows:
28	23		Sec. 403.0243. POLITICAL SUBDIVISION PUBLIC INFORMATION
29	24		WAREHOUSE. (a) In this section, "tax year" has the meaning
30	25		assigned by Section 1.04, Tax Code.
31	26		(b) The comptroller shall create and make accessible on the
32	27		Internet a database, to be known as the Political Subdivision
33	28		Public Information Warehouse, that contains information regarding
34	29		all active political subdivisions of this state that are authorized
35	30		by the state by a general or special law to impose an ad valorem or
36	31		sales and use tax or to issue bonds, notes, or other obligations.
37	32		(c) The warehouse database must include with respect to each
38	33		political subdivision described by Subsection (b):
39	34		(1) the name of the political subdivision;
40	35		(2) the rate of any sales and use tax the political
41	36		subdivision imposes;
42	37		(3) the table of ad valorem tax rates for the most
43	38		recent tax year described by Section 26.16, Tax Code, in the form
44	39		required by that section;
45	40		(4) the total amount of the political subdivision's
46	41		debt, including principal and interest, and the year in which that
47	42		debt would be paid in accordance with the current applicable terms;
48	43		(5) the political subdivision's Internet website
49	44		address or, if the political subdivision does not operate an
50	45		Internet website, contact information to enable a member of the
51	46		public to obtain information from the political subdivision; and
52	47		(6) the Internet website address for the appraisal
53	48		district in each county in which the political subdivision has
54	49		territory.
55	50		(d) The warehouse database may include with respect to each
56	51		political subdivision described by Subsection (b) the following
57	52		information, or a link to the information, that is provided through
58	53		an Internet website maintained by the political subdivision:
59	54		(1) information describing the political
60	55		subdivision's boundaries;
61	56		(2) the political subdivision's budget for its current
62	57		fiscal year;
63	58		(3) each current check registry published by the
64	59		political subdivision's governing body; and
65	60		(4) any other current financial audit or annual report
66	61		published by the political subdivision's governing body.
67	62		(e) The comptroller may consult with the appropriate
68	63		officer of, or other person representing, each political
69	64		subdivision described by Subsection (b) to obtain the information
70	65		necessary to operate and update the warehouse database.
71	66		(f) The governing body of a political subdivision that
72	67		publishes on the political subdivision's Internet website the
73	68		political subdivision's check registry shall provide to the
74	69		comptroller the Internet website address of the Internet page on
75	70		which that registry may be accessed for purposes of Subsection
76	71		(d)(3).
77	72		(g) To the extent information required in the warehouse
78	73		database is otherwise collected or maintained by a state agency or
79	74		political subdivision, the comptroller may request and the state
80	75		agency or political subdivision shall provide that information and
81	76		updates to the information as necessary for inclusion in the
82	77		warehouse database.
83	78		(h) The comptroller shall update information in the
84	79		warehouse database regarding the rates of taxes imposed by each
85	80		political subdivision described by Subsection (b) at least
86	81		annually.
87	82		(i) To the extent possible, the comptroller shall present
88	83		information in the warehouse database in a manner that is
89	84		searchable and intuitive to users. The comptroller may enhance and
90	85		organize the presentation of the information through the use of
91	86		graphical representations as the comptroller considers
92	87		appropriate.
93	88		(j) The comptroller may not charge a fee to the public to
94	89		access the warehouse database.
95	90		(k) The comptroller may establish procedures and adopt
96	91		rules to implement this section.
97	92		SECTION 3. Chapter 203, Local Government Code, is amended
98	93		by adding Subchapter D to read as follows:
99	94		SUBCHAPTER D. RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
100	95		Sec. 203.061. APPLICABILITY OF SUBCHAPTER. (a) This
101	96		subchapter applies only to the following political subdivisions of
102	97		this state:
103	98		(1) each political subdivision that has authority to
104	99		issue general obligation bonds, except as provided by Subsection
105	100		(b), including a taxing unit as defined by Section 1.04, Tax Code,
106	101		that has authority to issue general obligation bonds; and
107	102		(2) each special purpose district or other political
108	103		subdivision that has authority to impose a sales tax, including a
109	104		taxing entity as defined by Section 322.002, Tax Code.
110	105		(b) This subchapter does not apply to a school district.
111	106		Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
112	107		INFORMATION TO COMPTROLLER. A political subdivision shall transmit
113	108		annually records and other information specified by this subchapter
114	109		to the comptroller for purposes of providing the comptroller with
115	110		information to operate and update the Political Subdivision Public
116	111		Information Warehouse under Section 403.0243, Government Code. The
117	112		political subdivision shall transmit the records and other
118	113		information in a form and in the manner prescribed by the
119	114		comptroller.
120	115		Sec. 203.063. BOUNDARIES AND DISSOLUTION RECORDS. (a) A
121	116		political subdivision, other than a county or municipality, shall
122	117		transmit to the comptroller as provided by Section 203.062 each
123	118		information form, map, and plat, and any amendment to an
124	119		information form, map, or plat, and each statement regarding the
125	120		annexation or consolidation of the political subdivision.
126	121		(a-1) A political subdivision that is active on September 1,
127	122		2017, shall transmit the information required by Subsection (a) to
128	123		the comptroller not later than September 1, 2018. This subsection
129	124		expires January 1, 2019.
130	125		(b) A political subdivision created on or after September 1,
131	126		2017, shall transmit the information required by Subsection (a) to
132	127		the comptroller on or before the later of:
133	128		(1) September 1, 2018; or
134	129		(2) six months after the political subdivision's
135	130		creation date.
136	131		(c) If after a political subdivision transmits the
137	132		information required by Subsection (a) to the comptroller the
138	133		political subdivision's boundaries change or the political
139	134		subdivision dissolves, the political subdivision shall transmit to
140	135		the comptroller as provided by Section 203.062 and as applicable
141	136		each information form, map, and plat, and any amendment to an
142	137		information form, map, or plat, and each statement regarding the
143	138		dissolution, annexation, or consolidation of the district not later
144	139		than six months after the date the change in boundaries or
145	140		dissolution occurs.
146	141		Sec. 203.064. FINANCIAL INFORMATION. A political
147	142		subdivision shall transmit to the comptroller as provided by
148	143		Section 203.062 the following financial information:
149	144		(1) the political subdivision's most recently adopted
150	145		annual budget; and
151	146		(2) the political subdivision's most recent annual
152	147		financial report.
153	148		Sec. 203.065. INTERNET WEBSITE. A political subdivision
154	149		shall transmit to the comptroller as provided by Section 203.062
155	150		the Internet website address maintained by the political
156	151		subdivision, if any.
157	152		SECTION 4. (a) Subject to Subsection (b) of this section,
158	153		the comptroller of public accounts shall create and post on the
159	154		Internet the Political Subdivision Public Information Warehouse
160	155		required by Section 403.0243, Government Code, as added by this
161	156		Act, not later than December 31, 2019.
162	157		(b) The comptroller of public accounts is required to
163	158		implement this Act only if the legislature appropriates money
164	159		specifically for that purpose. If the legislature does not
165	160		appropriate money specifically for that purpose, the comptroller
166	161		may, but is not required to, implement this Act using other
167	162		appropriations available for that purpose.
168	163		(c) The Texas Education Agency is not required to comply
169	164		with Section 44.012, Education Code, as added by this Act, and a
170	165		political subdivision of this state is not required to comply with
171	166		Subchapter D, Chapter 203, Local Government Code, as added by this
172	167		Act, until the comptroller of public accounts implements Section
173	168		403.0243, Government Code, as added by this Act.
174	169		SECTION 5. This Act takes effect September 1, 2017.
175		-	* * * * *