Bill Text: TX SB309 | 2015-2016 | 84th Legislature | Comm Sub
Bill Title: Relating to public access to boundary, financial, and tax rate information of certain political subdivisions.
Spectrum: Partisan Bill (Republican 7-0)
Status: (Engrossed - Dead) 2015-05-21 - Committee report sent to Calendars [SB309 Detail]
Download: Texas-2015-SB309-Comm_Sub.html
| By: Campbell, et al. | S.B. No. 309 | |
| (Murphy, Elkins, Galindo, Bohac) | ||
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| 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 403.0241, 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 403.0241 to read as follows: | ||
| Sec. 403.0241. 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 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 | ||
| records and other information specified by this subchapter to the | ||
| comptroller annually for purposes of providing the comptroller with | ||
| information to operate and update the Political Subdivision Public | ||
| Information Warehouse under Section 403.0241, 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, | ||
| 2015, shall transmit the information required by Subsection (a) to | ||
| the comptroller not later than September 1, 2016. This subsection | ||
| expires January 1, 2017. | ||
| (b) A political subdivision created on or after September 1, | ||
| 2015, shall transmit the information required by Subsection (a) to | ||
| the comptroller on or before the later of: | ||
| (1) September 1, 2016; 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 address of the Internet website maintained by the political | ||
| subdivision, if any. | ||
| SECTION 4. The comptroller of public accounts shall create | ||
| and post on the Internet the Political Subdivision Public | ||
| Information Warehouse required by Section 403.0241, Government | ||
| Code, as added by this Act, not later than December 31, 2017. | ||
| SECTION 5. This Act takes effect September 1, 2015. | ||
