By: Campbell, Bettencourt	S.B. No. 309

	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 403.0241, 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.