Bill Text: TX SB625 | 2017-2018 | 85th Legislature | Engrossed

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

---

Bill Title: Relating to public access to financial and tax rate information of certain special purpose districts; imposing a civil penalty.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2017-06-09 - Effective on 9/1/17 [SB625 Detail]

Download: Texas-2017-SB625-Engrossed.html

---

By: Kolkhorst S.B. No. 625

A BILL TO BE ENTITLED
AN ACT
relating to public access to financial and tax rate information of
certain special purpose districts; imposing a civil penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 403, Government Code, is
amended by adding Sections 403.0241 and 403.0242 to read as
follows:
Sec. 403.0241. SPECIAL PURPOSE DISTRICT PUBLIC INFORMATION
DATABASE. (a) In this section:
(1) "Special purpose district" means a political
subdivision of this state with geographic boundaries that define
the subdivision's territorial jurisdiction. The term does not
include a municipality, county, junior college district,
independent school district, or political subdivision with
statewide jurisdiction.
(2) "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 Special Purpose District
Public Information Database, that contains information regarding
all special purpose districts of this state that:
(1) are authorized by the state by a general or special
law to impose an ad valorem tax or a sales and use tax, to impose an
assessment, or to charge a fee; and
(2) during the most recent fiscal year:
(A) had bonds outstanding;
(B) had gross receipts from operations, loans,
taxes, or contributions in excess of $250,000; or
(C) had cash and temporary investments in excess
of $250,000.
(c) For each special purpose district described by
Subsection (b), the database must include:
(1) the name of the special purpose district;
(2) the name of each board member of the special
purpose district;
(3) contact information for the main office of the
special purpose district, including the physical address, the
mailing address, and the main telephone number;
(4) if the special purpose district employs a person
as a general manager or executive director, or in another position
to perform duties or functions comparable to those of a general
manager or executive director, the name of the employee;
(5) if the special purpose district contracts with a
utility operator, contact information for a person representing the
utility operator, including a mailing address and a telephone
number;
(6) if the special purpose district contracts with a
tax assessor-collector, contact information for a person
representing the tax assessor-collector, including a mailing
address and telephone number;
(7) the special purpose district's Internet website
address, if any;
(8) the information the special purpose district is
required to report under Section 140.008(b) or (g), Local
Government Code, including any revenue obligations;
(9) the total amount of bonds authorized by the voters
of the special purpose district that are payable wholly or partly
from ad valorem taxes, excluding refunding bonds if refunding bonds
were separately authorized and excluding contract revenue bonds;
(10) the aggregate initial principal amount of all
bonds issued by the special purpose district that are payable
wholly or partly from ad valorem taxes, excluding refunding bonds
and contract revenue bonds;
(11) the rate of any sales and use tax the special
purpose district imposes; and
(12) for a special purpose district that imposes an ad
valorem tax:
(A) the ad valorem tax rate for the most recent
tax year if the district is a district as defined by Section 49.001,
Water Code; or
(B) 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, if the district is not a district as
defined by Section 49.001, Water Code.
(d) The comptroller may consult with the appropriate
officer of, or other person representing, each special purpose
district to obtain the information necessary to operate and update
the database.
(e) To the extent information required in the database is
otherwise collected or maintained by a state agency or special
purpose district, the comptroller may require the state agency or
special purpose district to provide that information and updates to
the information as necessary for inclusion in the database.
(f) The comptroller shall update information in the
database annually.
(g) The comptroller may not charge a fee to the public to
access the database.
(h) The comptroller may establish procedures and adopt
rules to implement this section.
Sec. 403.0242. SPECIAL PURPOSE DISTRICT NONCOMPLIANCE
LIST. The comptroller shall prepare and maintain a noncompliance
list of special purpose districts that have not timely complied
with a requirement to provide information under Section 203.062,
Local Government Code.
SECTION 2. 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. This subchapter
applies only to a special purpose district described by Section
403.0241(b), Government Code.
Sec. 203.062. PROVISION OF CERTAIN RECORDS AND OTHER
INFORMATION TO COMPTROLLER. (a) A special purpose district shall
transmit records and other information to the comptroller annually
for purposes of providing the comptroller with information to
operate and update the Special Purpose District Public Information
Database under Section 403.0241, Government Code.
(b) The special purpose district may comply with Subsection
(a) by affirming that records and other information previously
transmitted are current.
(c) The special purpose district shall transmit the records
and other information in a form and in the manner prescribed by the
comptroller.
Sec. 203.063. PENALTIES FOR NONCOMPLIANCE. (a) If a
special purpose district does not timely comply with Section
203.062, the comptroller shall provide written notice to the
special purpose district:
(1) informing the special purpose district of the
violation of that section; and
(2) notifying the special purpose district that the
special purpose district will be subject to a penalty of $1,000 if
the special purpose district does not report the required
information on or before the 30th day after the date the notice is
provided.
(b) Not later than the 30th day after the date the
comptroller provides notice to a special purpose district under
Subsection (a), the special purpose district must report the
required information.
(c) If a special purpose district does not report the
required information as prescribed by Subsection (b):
(1) the special purpose district is liable to the
state for a civil penalty of $1,000; and
(2) the comptroller shall provide written notice to
the special purpose district:
(A) informing the special purpose district of the
liability for the penalty; and
(B) notifying the special purpose district that
if the special purpose district does not report the required
information on or before the 30th day after the date the notice is
provided:
(i) the special purpose district will be
subject to an additional penalty of $1,000; and
(ii) the noncompliance will be reflected in
the list maintained by the comptroller under Section 403.0242,
Government Code.
(d) Not later than the 30th day after the date the
comptroller provides notice to a special purpose district under
Subsection (c), the special purpose district must report the
required information.
(e) If a special purpose district does not report the
required information as prescribed by Subsection (d):
(1) the special purpose district is liable to the
state for a civil penalty of $1,000; and
(2) the comptroller shall:
(A) reflect the noncompliance in the list
maintained under Section 403.0242, Government Code, until the
special purpose district reports all information required under
Section 203.062; and
(B) provide written notice to the special purpose
district that the noncompliance will be reflected in the list until
the special purpose district reports the required information.
(f) The attorney general may sue to collect a civil penalty
imposed by this section.
SECTION 3. (a) The comptroller shall create and post on
the Internet the Special Purpose District Public Information
Database required by Section 403.0241, Government Code, as added by
this Act, not later than September 1, 2018.
(b) Not later than January 1, 2018, the comptroller shall
send written notice to each special purpose district described by
Section 403.0241(b), Government Code, as added by this Act, that
describes the changes in law made by this Act. Each special purpose
district that receives notice shall submit to the comptroller any
information required under Section 403.0241, Government Code, as
added by this Act, or Section 203.062, Local Government Code, as
added by this Act, not later than the 90th day after the date the
district receives the notice.
(c) Notwithstanding another provision of this Act,
including Subsections (a) and (b) of this section, the comptroller
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.
SECTION 4. This Act takes effect September 1, 2017.