| 1 | 1 | | 81R10391 SMH-D |
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| 2 | 2 | | By: Eissler H.B. No. 2543 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to certain limitations on the ad valorem tax rate of a |
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| 8 | 8 | | school district. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Chapter 26, Tax Code, is amended by adding |
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| 11 | 11 | | Section 26.083 to read as follows: |
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| 12 | 12 | | Sec. 26.083. TEMPORARY AUTHORIZATION TO ADOPT SCHOOL |
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| 13 | 13 | | DISTRICT TAX RATE THAT EXCEEDS DISTRICT'S ROLLBACK TAX RATE. (a) |
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| 14 | 14 | | The governing body of a school district in the manner provided by |
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| 15 | 15 | | law for official action by the governing body may call an election |
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| 16 | 16 | | to authorize the district to adopt a maintenance and operations tax |
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| 17 | 17 | | rate not to exceed a specified rate for a specified period. |
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| 18 | 18 | | (b) An election under this section must be held on a uniform |
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| 19 | 19 | | election date. If the governing body of the school district has not |
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| 20 | 20 | | adopted a tax rate for the current tax year before the date the |
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| 21 | 21 | | election is held, the election applies to the district's tax rate |
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| 22 | 22 | | for the current tax year and the following tax year. If the |
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| 23 | 23 | | governing body of the school district adopted a tax rate for the |
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| 24 | 24 | | current tax year before the date the election is held, the election |
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| 25 | 25 | | applies to the district's tax rate for the following two tax years. |
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| 26 | 26 | | (c) The ballot for the election shall be prepared to permit |
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| 27 | 27 | | voting for or against the proposition: "Authorizing the (name of |
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| 28 | 28 | | school district) to adopt a tax rate for maintenance and operations |
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| 29 | 29 | | purposes for (the current tax year and the following tax year or the |
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| 30 | 30 | | following two tax years, as applicable) at a rate not to exceed $ |
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| 31 | 31 | | per $100 valuation." The ballot proposition must include the |
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| 32 | 32 | | proposed limit on the school district's maintenance and operations |
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| 33 | 33 | | tax rate. |
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| 34 | 34 | | (d) If a majority of the votes cast in the election favor the |
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| 35 | 35 | | proposition, the district, for the current tax year and the |
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| 36 | 36 | | following tax year or for the following two tax years, as |
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| 37 | 37 | | applicable, may adopt a tax rate that does not exceed the sum of the |
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| 38 | 38 | | rate stated in the ballot proposition and the district's current |
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| 39 | 39 | | debt rate for the applicable year without being required to hold an |
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| 40 | 40 | | election under Section 26.08 to ratify the adopted tax rate, |
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| 41 | 41 | | regardless of whether the adopted tax rate exceeds the district's |
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| 42 | 42 | | rollback tax rate for that tax year. |
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| 43 | 43 | | (e) If the proposition is not approved as provided by |
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| 44 | 44 | | Subsection (d), Section 26.08 applies to the school district's tax |
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| 45 | 45 | | rate for the applicable tax years. |
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| 46 | 46 | | SECTION 2. This Act applies to the ad valorem tax rate of a |
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| 47 | 47 | | school district for a tax year beginning on or after the effective |
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| 48 | 48 | | date of this Act. |
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| 49 | 49 | | SECTION 3. This Act takes effect January 1, 2010. |
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