H.B. No. 3001
 
 
 
 
AN ACT
 
 
  relating to the fiscal transparency of special purpose districts
  and other political subdivisions.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 403.0241(c) and (e), Government Code,
  are amended to read as follows:
         (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 financial information described by [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.
         (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 in the
  form and manner prescribed by the comptroller. If the required
  information is posted separately on an Internet website that the
  state agency, comptroller, or special purpose district maintains or
  causes to be maintained, the comptroller may include in the
  database a direct link to, or a clear statement describing the
  location of, the separately posted information instead of or in
  addition to reproducing the information in the database.
         SECTION 2.  Section 140.008(a)(2), Local Government Code, is
  amended to read as follows:
               (2)  "Political subdivision" means a county,
  municipality, school district, junior college district, other
  special district, or other subdivision of state government. The
  term does not include a special purpose district described by
  Section 403.0241(b), Government Code.
         SECTION 3.  Section 140.008, Local Government Code, is
  amended by amending Subsections (d), (g), and (h) and adding
  Subsection (i) to read as follows:
         (d)  As an alternative to providing an annual report under
  Subsection (f), a political subdivision may provide to the
  comptroller the information described by Subsection (b) and any
  other related information required by the comptroller in the form
  and in the manner prescribed by the comptroller. The comptroller
  shall post the information provided by the political subdivision
  and any other information the comptroller considers relevant or
  necessary on the comptroller's Internet website. The comptroller
  may post the information in the format that the comptroller
  determines appropriate, provided that the information for each
  political subdivision is easily located by searching the name of
  the political subdivision on the Internet. If the political
  subdivision maintains an Internet website, the political
  subdivision shall provide a link from the website to the location on
  the comptroller's website where the political subdivision's
  financial information may be viewed. The comptroller shall adopt
  rules necessary to implement this subsection.
         (g)  Notwithstanding any other provision of this section, a
  district, as defined by Section 49.001, Water Code, satisfies the
  requirements of this section if, on an annual basis, the district:
               (1)  complies with the requirements of Subchapter G,
  Chapter 49, Water Code, regarding audit reports, affidavits of
  financial dormancy, and annual financial reports; and
               (2)  either:
                     (A)  submits the financial documents described by
  Subchapter G, Chapter 49, Water Code, to the comptroller in the form
  and manner prescribed by the comptroller; or
                     (B)  takes action to ensure that the financial
  documents described by Subchapter G, Chapter 49, Water Code, are
  made available at a regular office of the district for inspection by
  any person and, if the district maintains an Internet website, are
  posted continuously for public viewing on the district's Internet
  website.
         (h)  The comptroller shall post the documents submitted to
  the comptroller under Subsection (g) and any other information the
  comptroller considers relevant or necessary on the comptroller's
  Internet website, to the extent that the documents as submitted to
  the comptroller are in a form that facilitates compliance with
  applicable technical accessibility standards and specifications
  established in the electronic and information resources
  accessibility policy adopted by the comptroller under other law.
  The comptroller shall adopt rules necessary to implement this
  subsection and Subsection (g).
         (i)  If information required to be posted by the comptroller
  under this section is posted separately on an Internet website that
  a state agency, the comptroller, or a political subdivision,
  including a district as defined by Section 49.001, Water Code,
  maintains or causes to be maintained, the comptroller may post on
  the comptroller's Internet website a direct link to, or a clear
  statement describing the location of, the separately posted
  information instead of or in addition to reproducing the required
  information on the comptroller's website.
         SECTION 4.  The changes in law made by this Act apply only to
  a report required to be made on or after the effective date of this
  Act. A report required to be made before the effective date of this
  Act is governed by the law as it existed immediately before the
  effective date of this Act, and that law is continued in effect for
  that purpose.
         SECTION 5.  This Act takes effect September 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3001 was passed by the House on May
  10, 2019, by the following vote:  Yeas 132, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3001 was passed by the Senate on May
  22, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor