HBA-MPM C.S.S.B. 824 76(R)BILL ANALYSIS Office of House Bill AnalysisC.S.S.B. 824 By: Gallegos Public Education 5/19/1999 Committee Report (Substituted) BACKGROUND AND PURPOSE Currently, Section 311.008, Tax Code, does not define "educational facilities," but includes these among those facilities that a municipality may acquire, construct, reconstruct, or install. C.S.S.B. 824 defines "educational facility" for purposes of this section and makes conforming changes within the relevant 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, as follows: Sec. 311.008. POWERS OF MUNICIPALITY. (a) Defines "educational facility" to include equipment, real property, and other facilities, including a public school building, that are used or intended to be used jointly by the municipality and an independent school district. (b) Redesignated from existing Subsection (a). Authorizes a municipality to exercise any power necessary and convenient to carry out this chapter, including the power to acquire, construct, or reconstruct educational facilities in that municipality in a reinvestment zone created on or before September 1, 1999, if this is consistent with the project plan for the zone. (c) Redesignated from existing Subsection (b). Makes a conforming change. (d) Redesignated from existing Subsection (c). Makes no change. SECTION 2.Emergency clause. Effective date: upon passage. COMPARISON OF ORIGINAL TO SUBSTITUTE C.S.S.B. 824 differs from the original by changing the caption from "relating to the powers of a municipality in relation to tax increment investment financing" in the original to "relating to the powers of municipalities that have created certain reinvestment zones." C.S.S.B. 824 differs from the original in SECTION 1 (Section 331.008, Tax Code), by redesignating proposed Subsection (d) of the original, which contained the definition of "educational facilities," to Subsection (a) of the substitute, and by replacing the original's inclusion of "building" within the definition of "real property" in the substitute. The substitute also deletes the provision in the original's definition, that educational facilities used or to be used by a municipality and an independent school district are those also located in a reinvestment zone created by a municipality on or before January 1, 1998. Subsection (b) of the substitute, which is redesignated from existing Subsection (a), authorizes a municipality to exercise any power necessary and convenient to carry out this chapter, including the power to acquire, construct, or reconstruct educational facilities in that municipality in a reinvestment zone created on or before September 1, 1999, if this is consistent with the project plan for the zone. The original bill did not address Subsection (b). Subsections (c) and (d) of the substitute are redesignated from existing Subsections (b) and (c). Subsection (c) of the substitute contains a conforming change. These subsections were not addressed in the original. SECTION 2 (effective date) of the original is deleted, and SECTION 3 (short emergency clause) of the original is redesignated to SECTION 2 (long emergency clause) of the substitute.