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