81R11042 SJM-F
By: Bolton H.B. No. 3477
A BILL TO BE ENTITLED
AN ACT
relating to authorizing an emergency services district to impose an
ad valorem tax for the acquisition of land, equipment, or apparatus
or the construction of capital improvements.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 775.018(a), Health and Safety Code, is
amended to read as follows:
(a) On the granting of a petition, the commissioners court
shall order an election to confirm the district's creation and
authorize the imposition of the taxes provided and [a tax] not to
exceed the rates [rate] allowed by Section 48-e, Article III, Texas
Constitution. Any conditions negotiated under Section 775.014(h)
must be included on the ballot.
SECTION 2. Section 775.074, Health and Safety Code, is
amended by adding Subsection (a-1) to read as follows:
(a-1) In addition to the ad valorem tax authorized under
Subsection (a) and subject to Sections 775.018 and 775.0745, the
board shall annually impose an ad valorem tax on all real and
personal property in the district that is subject to district
taxation for the acquisition of land, equipment, or apparatus or
the construction of capital improvements. The board may use or
pledge the revenue from the tax for any related purpose, including
for the purposes provided by Subsections (b) and (c).
SECTION 3. This Act takes effect January 1, 2010, but only
if the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, to authorize an emergency services district
to impose an ad valorem tax on property situated in the district not
to exceed five cents for the acquisition of land, equipment, or
apparatus or the construction of capital improvements, is approved
by the voters. If the proposed amendment is not approved by the
voters, this Act has no effect.