By: Ogden S.B. No. 1024
(In the Senate - Filed February 20, 2009; March 13, 2009,
read first time and referred to Committee on Finance;
April 22, 2009, reported adversely, with favorable Committee
Substitute by the following vote: Yeas 14, Nays 0; April 22, 2009,
sent to printer.)
COMMITTEE SUBSTITUTE FOR S.B. No. 1024 By: Hinojosa
A BILL TO BE ENTITLED
AN ACT
relating to authority of a school district to mail a tax bill with
an adopted rate that is higher than the district's rollback tax rate
before the date of a rollback election.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.08, Tax Code, is amended by adding
Subsections (d-1) and (d-2) to read as follows:
(d-1) If, after tax bills for the school district have been
mailed, a proposition to approve the school district's adopted tax
rate is not approved by the voters of the district at an election
held under this section, on subsequent adoption of a new tax rate by
the governing body of the district, the assessor for the school
shall prepare and mail corrected tax bills. The assessor shall
include with each bill a brief explanation of the reason for and
effect of the corrected bill. The date on which the taxes become
delinquent for the year is extended by a number of days equal to the
number of days between the date the first tax bills were sent and
the date the corrected tax bills were sent.
(d-2) If a property owner pays taxes calculated using the
originally adopted tax rate of the school district and the
proposition to approve the adopted tax rate is not approved by
voters, the school district shall refund the difference between the
amount of taxes paid and the amount due under the subsequently
adopted rate if the difference between the amount of taxes paid and
the amount due under the subsequent rate is $1 or more. If the
difference between the amount of taxes paid and the amount due under
the subsequent rate is less than $1, the school district shall
refund the difference on request of the taxpayer. An application
for a refund of less than $1 must be made within 90 days after the
date the refund becomes due or the taxpayer forfeits the right to
the refund.
SECTION 2. This Act takes effect September 1, 2009.
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