Texas 2009 - 81st Regular

Texas House Bill HB3477 Compare Versions

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1	1	By: Bolton, et al. (Senate Sponsor - Lucio) H.B. No. 3477
2	2	(In the Senate - Received from the House May 12, 2009;
3	3	May 13, 2009, read first time and referred to Committee on Finance;
4	4	May 23, 2009, reported favorably by the following vote: Yeas 12,
5	5	Nays 1; May 23, 2009, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to authorizing an emergency services district to impose an
11	11	ad valorem tax for the acquisition of land, equipment, or apparatus
12	12	or the construction of capital improvements.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 775.018(a), Health and Safety Code, is
15	15	amended to read as follows:
16	16	(a) On the granting of a petition, the commissioners court
17	17	shall order an election to confirm the district's creation and
18	18	authorize the imposition of the taxes provided and [a tax] not to
19	19	exceed the rates [rate] allowed by Section 48-e, Article III, Texas
20	20	Constitution. Any conditions negotiated under Section 775.014(h)
21	21	must be included on the ballot.
22	22	SECTION 2. The heading to Section 775.074, Health and
23	23	Safety Code, is amended to read as follows:
24	24	Sec. 775.074. AD VALOREM TAXES [TAX].
25	25	SECTION 3. Section 775.074, Health and Safety Code, is
26	26	amended by amending Subsection (a) and adding Subsections (a-1),
27	27	(a-2), and (a-3) to read as follows:
28	28	(a) The board shall annually impose an ad valorem tax on all
29	29	real and personal property located in the district and subject to
30	30	district taxation for the operating and capital [district's]
31	31	support of the district [and the purposes authorized by this
32	32	chapter].
33	33	(a-1) In addition to the ad valorem tax authorized under
34	34	Subsection (a), the board, after its establishment following an
35	35	election held under Section 775.018 and subject to Section
36	36	775.0745(a-1), shall annually impose an additional ad valorem tax
37	37	on all real and personal property in the district that is subject to
38	38	district taxation for the exclusive purposes of the acquisition of
39	39	land, equipment, or apparatus or the construction of capital
40	40	improvements, as described in the capital improvements plan filed
41	41	under Subsection (a-2). The board may use the tax for any related
42	42	purpose or pledge the revenue from the tax to pay the principal of
43	43	and interest on any bonds or notes issued or other indebtedness,
44	44	including loans and other financial arrangements described by
45	45	Section 775.085, to acquire land, equipment, or apparatus or to
46	46	construct capital improvements under this section, as the interest
47	47	and principal come due and to provide reserve funds if prescribed in
48	48	the resolution authorizing or the trust indenture securing the
49	49	bonds, notes, or other indebtedness. The revenue from the tax
50	50	authorized under this subsection shall be maintained in an account
51	51	separate from the maintenance and operations funds of the district.
52	52	A tax authorized by an election held under Section 775.0745(a-1)
53	53	may not be imposed on or after the date that:
54	54	(1) the purchase price of the capital assets as
55	55	provided by the capital improvements plan is paid in full; and
56	56	(2) the bonds, notes, or other indebtedness, including
57	57	loans and other financial arrangements described by Section
58	58	775.085, as authorized by the capital improvements plan, are paid
59	59	in full.
60	60	(a-2) The district may impose the tax under Subsection (a-1)
61	61	only if imposition of the tax is approved by the district voters
62	62	voting in an election held under Section 775.0745. At least 30 days
63	63	before the date the board orders an election to authorize the
64	64	additional tax described by Subsection (a-1), the district shall
65	65	file in the administrative office of the district a capital
66	66	improvements plan that is open to public inspection and that
67	67	describes the planned acquisition of land, equipment, or apparatus
68	68	or the planned construction of the capital improvements and their
69	69	estimated cost and incidental expenses. The capital improvements
70	70	plan is not:
71	71	(1) part of a proposition to be voted on; or
72	72	(2) a contract with the voters.
73	73	(a-3) In addition to any other information required by law,
74	74	notice of an election to authorize the additional tax described by
75	75	Subsection (a-1) must contain a copy of each proposition that will
76	76	be voted on at the election. The notice must include an estimate of
77	77	the probable cost of land, equipment, or apparatus or the
78	78	construction of capital improvements contained in the capital
79	79	improvements plan filed under Subsection (a-2) and any incidental
80	80	expenses connected with the issuance of bonds, notes, or other
81	81	indebtedness.
82	82	SECTION 4. The heading to Section 775.0745, Health and
83	83	Safety Code, is amended to read as follows:
84	84	Sec. 775.0745. ELECTION TO INCREASE TAX RATE OR IMPOSE TAX.
85	85	SECTION 5. Section 775.0745, Health and Safety Code, is
86	86	amended by adding Subsection (a-1) to read as follows:
87	87	(a-1) If the board decides to increase a tax imposed under
88	88	Section 775.074(a-1) to any rate above the rate approved by the
89	89	voters under Section 775.074(a-2), the board must order an election
90	90	to authorize the tax rate increase. Notwithstanding Subsection
91	91	(c), the board must hold the election on the uniform election date
92	92	in November. The proposition on the ballot must state the proposed
93	93	tax rate to be authorized at the election and the notice for the
94	94	election must conform to the requirements prescribed by Subsection
95	95	(b) and Section 775.074(a-3).
96	96	SECTION 6. This Act takes effect January 1, 2010, but only
97	97	if the constitutional amendment proposed by the 81st Legislature,
98	98	Regular Session, 2009, to authorize an emergency services district
99	99	to impose an ad valorem tax on property situated in the district not
100	100	to exceed five cents for the acquisition of land, equipment, or
101	101	apparatus or the construction of capital improvements, is approved
102	102	by the voters. If the proposed amendment is not approved by the
103	103	voters, this Act has no effect.
104	104	* * * * *