| 1 | 1 | | S.B. No. 1024 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to authority of a school district to mail a tax bill with |
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| 6 | 6 | | an adopted rate that is higher than the district's rollback tax rate |
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| 7 | 7 | | before the date of a rollback election. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 26.08, Tax Code, is amended by adding |
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| 10 | 10 | | Subsections (d-1) and (d-2) to read as follows: |
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| 11 | 11 | | (d-1) If, after tax bills for the school district have been |
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| 12 | 12 | | mailed, a proposition to approve the school district's adopted tax |
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| 13 | 13 | | rate is not approved by the voters of the district at an election |
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| 14 | 14 | | held under this section, on subsequent adoption of a new tax rate by |
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| 15 | 15 | | the governing body of the district, the assessor for the school |
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| 16 | 16 | | shall prepare and mail corrected tax bills. The assessor shall |
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| 17 | 17 | | include with each bill a brief explanation of the reason for and |
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| 18 | 18 | | effect of the corrected bill. The date on which the taxes become |
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| 19 | 19 | | delinquent for the year is extended by a number of days equal to the |
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| 20 | 20 | | number of days between the date the first tax bills were sent and |
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| 21 | 21 | | the date the corrected tax bills were sent. |
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| 22 | 22 | | (d-2) If a property owner pays taxes calculated using the |
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| 23 | 23 | | originally adopted tax rate of the school district and the |
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| 24 | 24 | | proposition to approve the adopted tax rate is not approved by |
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| 25 | 25 | | voters, the school district shall refund the difference between the |
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| 26 | 26 | | amount of taxes paid and the amount due under the subsequently |
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| 27 | 27 | | adopted rate if the difference between the amount of taxes paid and |
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| 28 | 28 | | the amount due under the subsequent rate is $1 or more. If the |
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| 29 | 29 | | difference between the amount of taxes paid and the amount due under |
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| 30 | 30 | | the subsequent rate is less than $1, the school district shall |
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| 31 | 31 | | refund the difference on request of the taxpayer. An application |
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| 32 | 32 | | for a refund of less than $1 must be made within 90 days after the |
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| 33 | 33 | | date the refund becomes due or the taxpayer forfeits the right to |
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| 34 | 34 | | the refund. |
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| 35 | 35 | | SECTION 2. This Act takes effect September 1, 2009. |
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| 36 | 36 | | ______________________________ ______________________________ |
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| 37 | 37 | | President of the Senate Speaker of the House |
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| 38 | 38 | | I hereby certify that S.B. No. 1024 passed the Senate on |
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| 39 | 39 | | April 30, 2009, by the following vote: Yeas 31, Nays 0. |
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| 40 | 40 | | ______________________________ |
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| 41 | 41 | | Secretary of the Senate |
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| 42 | 42 | | I hereby certify that S.B. No. 1024 passed the House on |
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| 43 | 43 | | May 27, 2009, by the following vote: Yeas 148, Nays 0, one |
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| 44 | 44 | | present not voting. |
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| 45 | 45 | | ______________________________ |
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| 46 | 46 | | Chief Clerk of the House |
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| 47 | 47 | | Approved: |
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| 48 | 48 | | ______________________________ |
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| 49 | 49 | | Date |
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| 50 | 50 | | ______________________________ |
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| 51 | 51 | | Governor |
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