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.