HBA-MPM S.B. 824 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 824
By: Gallegos
Public Education
5/12/1999
Engrossed



BACKGROUND AND PURPOSE 

Currently, Section 311.008, Tax Code, does not define "educational
facility," but includes these it among those facilities that a municipality
may  acquire, construct, reconstruct, or install.  S.B. 824 defines
"educational facility" for purposes of this section. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 311.008, Tax Code, by adding Subsection (d) to
define "educational facilities" as land, equipment, building, and other
facilities, including public school buildings, used or to be used jointly
by a municipality and an independent school district and located in a
reinvestment zone created by the municipality on or before January 1, 1998. 

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.Emergency clause.