Bill Text: TX SB200 | 2017-2018 | 85th Legislature | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to public access to boundary, financial, and tax rate information of certain political subdivisions.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Engrossed - Dead) 2017-05-19 - Committee report sent to Calendars [SB200 Detail]

Download: Texas-2017-SB200-Engrossed.html

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By: Campbell S.B. No. 200

A BILL TO BE ENTITLED
AN ACT
relating to public access to boundary, financial, and tax rate
information of certain political subdivisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 44, Education Code, is
amended by adding Section 44.012 to read as follows:
Sec. 44.012. ANNUAL TRANSMISSION OF INFORMATION TO
COMPTROLLER. The agency shall transmit annually an electronic copy
of each school district's adopted budget and any school district
financial reports filed with and reviewed by the agency under
Section 44.010 for purposes of providing the comptroller with
information to operate and update the Political Subdivision Public
Information Warehouse under Section 403.0243, Government Code. The
agency shall transmit the information in the form prescribed by the
comptroller.
SECTION 2. Subchapter B, Chapter 403, Government Code, is
amended by adding Section 403.0243 to read as follows:
Sec. 403.0243. POLITICAL SUBDIVISION PUBLIC INFORMATION
WAREHOUSE. (a) In this section, "tax year" has the meaning
assigned by Section 1.04, Tax Code.
(b) The comptroller shall create and make accessible on the
Internet a database, to be known as the Political Subdivision
Public Information Warehouse, that contains information regarding
all active political subdivisions of this state that are authorized
by the state by a general or special law to impose an ad valorem or
sales and use tax or to issue bonds, notes, or other obligations.
(c) The warehouse database must include with respect to each
political subdivision described by Subsection (b):
(1) the name of the political subdivision;
(2) the rate of any sales and use tax the political
subdivision imposes;
(3) the table of ad valorem tax rates for the most
recent tax year described by Section 26.16, Tax Code, in the form
required by that section;
(4) the total amount of the political subdivision's
debt, including principal and interest, and the year in which that
debt would be paid in accordance with the current applicable terms;
(5) the political subdivision's Internet website
address or, if the political subdivision does not operate an
Internet website, contact information to enable a member of the
public to obtain information from the political subdivision; and
(6) the Internet website address for the appraisal
district in each county in which the political subdivision has
territory.
(d) The warehouse database may include with respect to each
political subdivision described by Subsection (b) the following
information, or a link to the information, that is provided through
an Internet website maintained by the political subdivision:
(1) information describing the political
subdivision's boundaries;
(2) the political subdivision's budget for its current
fiscal year;
(3) each current check registry published by the
political subdivision's governing body; and
(4) any other current financial audit or annual report
published by the political subdivision's governing body.
(e) The comptroller may consult with the appropriate
officer of, or other person representing, each political
subdivision described by Subsection (b) to obtain the information
necessary to operate and update the warehouse database.
(f) The governing body of a political subdivision that
publishes on the political subdivision's Internet website the
political subdivision's check registry shall provide to the
comptroller the Internet website address of the Internet page on
which that registry may be accessed for purposes of Subsection
(d)(3).
(g) To the extent information required in the warehouse
database is otherwise collected or maintained by a state agency or
political subdivision, the comptroller may request and the state
agency or political subdivision shall provide that information and
updates to the information as necessary for inclusion in the
warehouse database.
(h) The comptroller shall update information in the
warehouse database regarding the rates of taxes imposed by each
political subdivision described by Subsection (b) at least
annually.
(i) To the extent possible, the comptroller shall present
information in the warehouse database in a manner that is
searchable and intuitive to users. The comptroller may enhance and
organize the presentation of the information through the use of
graphical representations as the comptroller considers
appropriate.
(j) The comptroller may not charge a fee to the public to
access the warehouse database.
(k) The comptroller may establish procedures and adopt
rules to implement this section.
SECTION 3. Chapter 203, Local Government Code, is amended
by adding Subchapter D to read as follows:
SUBCHAPTER D. RECORDS AND INFORMATION PROVIDED TO COMPTROLLER
Sec. 203.061. APPLICABILITY OF SUBCHAPTER. (a) This
subchapter applies only to the following political subdivisions of
this state:
(1) each political subdivision that has authority to
issue general obligation bonds, except as provided by Subsection
(b), including a taxing unit as defined by Section 1.04, Tax Code,
that has authority to issue general obligation bonds; and
(2) each special purpose district or other political
subdivision that has authority to impose a sales tax, including a
taxing entity as defined by Section 322.002, Tax Code.
(b) This subchapter does not apply to a school district.
Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
INFORMATION TO COMPTROLLER. A political subdivision shall transmit
annually records and other information specified by this subchapter
to the comptroller for purposes of providing the comptroller with
information to operate and update the Political Subdivision Public
Information Warehouse under Section 403.0243, Government Code. The
political subdivision shall transmit the records and other
information in a form and in the manner prescribed by the
comptroller.
Sec. 203.063. BOUNDARIES AND DISSOLUTION RECORDS. (a) A
political subdivision, other than a county or municipality, shall
transmit to the comptroller as provided by Section 203.062 each
information form, map, and plat, and any amendment to an
information form, map, or plat, and each statement regarding the
annexation or consolidation of the political subdivision.
(a-1) A political subdivision that is active on September 1,
2017, shall transmit the information required by Subsection (a) to
the comptroller not later than September 1, 2018. This subsection
expires January 1, 2019.
(b) A political subdivision created on or after September 1,
2017, shall transmit the information required by Subsection (a) to
the comptroller on or before the later of:
(1) September 1, 2018; or
(2) six months after the political subdivision's
creation date.
(c) If after a political subdivision transmits the
information required by Subsection (a) to the comptroller the
political subdivision's boundaries change or the political
subdivision dissolves, the political subdivision shall transmit to
the comptroller as provided by Section 203.062 and as applicable
each information form, map, and plat, and any amendment to an
information form, map, or plat, and each statement regarding the
dissolution, annexation, or consolidation of the district not later
than six months after the date the change in boundaries or
dissolution occurs.
Sec. 203.064. FINANCIAL INFORMATION. A political
subdivision shall transmit to the comptroller as provided by
Section 203.062 the following financial information:
(1) the political subdivision's most recently adopted
annual budget; and
(2) the political subdivision's most recent annual
financial report.
Sec. 203.065. INTERNET WEBSITE. A political subdivision
shall transmit to the comptroller as provided by Section 203.062
the Internet website address maintained by the political
subdivision, if any.
SECTION 4. (a) Subject to Subsection (b) of this section,
the comptroller of public accounts shall create and post on the
Internet the Political Subdivision Public Information Warehouse
required by Section 403.0243, Government Code, as added by this
Act, not later than December 31, 2019.
(b) The comptroller of public accounts is required to
implement this Act only if the legislature appropriates money
specifically for that purpose. If the legislature does not
appropriate money specifically for that purpose, the comptroller
may, but is not required to, implement this Act using other
appropriations available for that purpose.
(c) The Texas Education Agency is not required to comply
with Section 44.012, Education Code, as added by this Act, and a
political subdivision of this state is not required to comply with
Subchapter D, Chapter 203, Local Government Code, as added by this
Act, until the comptroller of public accounts implements Section
403.0243, Government Code, as added by this Act.
SECTION 5. This Act takes effect September 1, 2017.