Texas 2017 - 85th 1st C.S.

Texas House Bill HB180 Compare Versions

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

Old	New	Differences
1	1	85S10747 KLA-D
2	2	By: Shine H.B. No. 180
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 403.0243, 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 403.0243 to read as follows:
23	23	Sec. 403.0243. 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 website address of the Internet page on
70	70	which that registry may be accessed for purposes of Subsection
71	71	(d)(3).
72	72	(g) To the extent information required in the warehouse
73	73	database is otherwise collected or maintained by a state agency or
74	74	political subdivision, the comptroller may request and the state
75	75	agency or political subdivision shall provide that information and
76	76	updates to the information as necessary for inclusion in the
77	77	warehouse database.
78	78	(h) The comptroller shall update information in the
79	79	warehouse database regarding the rates of taxes imposed by each
80	80	political subdivision described by Subsection (b) at least
81	81	annually.
82	82	(i) To the extent possible, the comptroller shall present
83	83	information in the warehouse database in a manner that is
84	84	searchable and intuitive to users. The comptroller may enhance and
85	85	organize the presentation of the information through the use of
86	86	graphical representations as the comptroller considers
87	87	appropriate.
88	88	(j) The comptroller may not charge a fee to the public to
89	89	access the warehouse database.
90	90	(k) The comptroller may establish procedures and adopt
91	91	rules to implement this section.
92	92	SECTION 3. Chapter 203, Local Government Code, is amended
93	93	by adding Subchapter E to read as follows:
94	94	SUBCHAPTER E. RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
95	95	Sec. 203.081. APPLICABILITY OF SUBCHAPTER. (a) This
96	96	subchapter applies only to the following political subdivisions of
97	97	this state:
98	98	(1) each political subdivision that has authority to
99	99	issue general obligation bonds, except as provided by Subsection
100	100	(b), including a taxing unit as defined by Section 1.04, Tax Code,
101	101	that has authority to issue general obligation bonds; and
102	102	(2) each special purpose district or other political
103	103	subdivision that has authority to impose a sales tax, including a
104	104	taxing entity as defined by Section 322.002, Tax Code.
105	105	(b) This subchapter does not apply to a school district.
106	106	Sec. 203.082. PROVISION OF CERTAIN RECORDS AND OTHER
107	107	INFORMATION TO COMPTROLLER. A political subdivision shall transmit
108	108	annually records and other information specified by this subchapter
109	109	to the comptroller for purposes of providing the comptroller with
110	110	information to operate and update the Political Subdivision Public
111	111	Information Warehouse under Section 403.0243, Government Code. The
112	112	political subdivision shall transmit the records and other
113	113	information in a form and in the manner prescribed by the
114	114	comptroller.
115	115	Sec. 203.083. BOUNDARIES AND DISSOLUTION RECORDS. (a) A
116	116	political subdivision, other than a county or municipality, shall
117	117	transmit to the comptroller as provided by Section 203.082 each
118	118	information form, map, and plat, and any amendment to an
119	119	information form, map, or plat, and each statement regarding the
120	120	annexation or consolidation of the political subdivision.
121	121	(a-1) A political subdivision that is active on December 1,
122	122	2017, shall transmit the information required by Subsection (a) to
123	123	the comptroller not later than September 1, 2018. This subsection
124	124	expires January 1, 2019.
125	125	(b) A political subdivision created on or after December 1,
126	126	2017, shall transmit the information required by Subsection (a) to
127	127	the comptroller on or before the later of:
128	128	(1) September 1, 2018; or
129	129	(2) six months after the political subdivision's
130	130	creation date.
131	131	(c) If after a political subdivision transmits the
132	132	information required by Subsection (a) to the comptroller the
133	133	political subdivision's boundaries change or the political
134	134	subdivision dissolves, the political subdivision shall transmit to
135	135	the comptroller as provided by Section 203.082 and as applicable
136	136	each information form, map, and plat, and any amendment to an
137	137	information form, map, or plat, and each statement regarding the
138	138	dissolution, annexation, or consolidation of the district not later
139	139	than six months after the date the change in boundaries or
140	140	dissolution occurs.
141	141	Sec. 203.084. FINANCIAL INFORMATION. A political
142	142	subdivision shall transmit to the comptroller as provided by
143	143	Section 203.082 the following financial information:
144	144	(1) the political subdivision's most recently adopted
145	145	annual budget; and
146	146	(2) the political subdivision's most recent annual
147	147	financial report.
148	148	Sec. 203.085. INTERNET WEBSITE. A political subdivision
149	149	shall transmit to the comptroller as provided by Section 203.082
150	150	the Internet website address maintained by the political
151	151	subdivision, if any.
152	152	SECTION 4. (a) Subject to Subsection (b) of this section,
153	153	the comptroller of public accounts shall create and post on the
154	154	Internet the Political Subdivision Public Information Warehouse
155	155	required by Section 403.0243, Government Code, as added by this
156	156	Act, not later than December 31, 2019.
157	157	(b) The comptroller of public accounts is required to
158	158	implement this Act only if the legislature appropriates money
159	159	specifically for that purpose. If the legislature does not
160	160	appropriate money specifically for that purpose, the comptroller
161	161	may, but is not required to, implement this Act using other
162	162	appropriations available for that purpose.
163	163	(c) The Texas Education Agency is not required to comply
164	164	with Section 44.012, Education Code, as added by this Act, and a
165	165	political subdivision of this state is not required to comply with
166	166	Subchapter E, Chapter 203, Local Government Code, as added by this
167	167	Act, until the comptroller of public accounts implements Section
168	168	403.0243, Government Code, as added by this Act.
169	169	SECTION 5. This Act takes effect December 1, 2017.