| 1 | 1 | | 81R6970 JD-D |
|---|
| 2 | 2 | | By: Parker H.J.R. No. 55 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A JOINT RESOLUTION |
|---|
| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
|---|
| 7 | 7 | | to permit the voters of a county to allow county and any municipal |
|---|
| 8 | 8 | | ad valorem taxes to be imposed on certain real property on the basis |
|---|
| 9 | 9 | | of a five-year average taxable value. |
|---|
| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
|---|
| 12 | 12 | | adding Section 25 to read as follows: |
|---|
| 13 | 13 | | Sec. 25. Notwithstanding any other provision of this |
|---|
| 14 | 14 | | article, the legislature by general law may authorize the |
|---|
| 15 | 15 | | commissioners court of a county, on receipt of a petition signed by |
|---|
| 16 | 16 | | a number of registered voters of the county equal to at least 10 |
|---|
| 17 | 17 | | percent of the number of voters of the county who voted in the most |
|---|
| 18 | 18 | | recent gubernatorial election, to call an election in the county to |
|---|
| 19 | 19 | | permit the voters to determine whether to allow an owner of real |
|---|
| 20 | 20 | | property in the county to require that county and any municipal ad |
|---|
| 21 | 21 | | valorem taxes be assessed on the owner's real property on the basis |
|---|
| 22 | 22 | | of a five-year average of the property's taxable value. A general |
|---|
| 23 | 23 | | law enacted under this section may prescribe procedures for the |
|---|
| 24 | 24 | | administration of this section and may prescribe sanctions to |
|---|
| 25 | 25 | | enforce those procedures. A general law enacted under this section |
|---|
| 26 | 26 | | may not apply to the taxation of land assessed as agricultural land |
|---|
| 27 | 27 | | under Section 1-d of this article or taxed as open-space land under |
|---|
| 28 | 28 | | Section 1-d-1 of this article. |
|---|
| 29 | 29 | | SECTION 2. This proposed constitutional amendment shall be |
|---|
| 30 | 30 | | submitted to the voters at an election to be held November 3, 2009. |
|---|
| 31 | 31 | | The ballot shall be printed to permit voting for or against the |
|---|
| 32 | 32 | | proposition: "The constitutional amendment authorizing the |
|---|
| 33 | 33 | | legislature to permit the voters of a county to allow an owner of |
|---|
| 34 | 34 | | real property other than land appraised for agricultural use or |
|---|
| 35 | 35 | | timber production to require that county and any municipal ad |
|---|
| 36 | 36 | | valorem taxes be imposed on the real property on the basis of a |
|---|
| 37 | 37 | | five-year average of the property's taxable value." |
|---|