Texas 2009 - 81st Regular

Texas Senate Bill SB2212 Compare Versions

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1	1	By: Lucio S.B. No. 2212
2	2	(In the Senate - Filed March 13, 2009; March 31, 2009, read
3	3	first time and referred to Committee on Finance; April 30, 2009,
4	4	reported adversely, with favorable Committee Substitute by the
5	5	following vote: Yeas 9, Nays 0; April 30, 2009, sent to printer.)
6	6	COMMITTEE SUBSTITUTE FOR S.B. No. 2212 By: Lucio
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to authorizing an emergency services district to impose an
12	12	ad valorem tax for the acquisition of land, equipment, or apparatus
13	13	or the construction of capital improvements.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Subsection (a), Section 775.018, Health and
16	16	Safety Code, is amended to read as follows:
17	17	(a) On the granting of a petition, the commissioners court
18	18	shall order an election to confirm the district's creation and
19	19	authorize the imposition of the taxes provided, [a tax] not to
20	20	exceed the rates [rate] allowed by Section 48-e, Article III, Texas
21	21	Constitution. Any conditions negotiated under Section 775.014(h)
22	22	must be included on the ballot.
23	23	SECTION 2. The heading to Section 775.074, Health and
24	24	Safety Code, is amended to read as follows:
25	25	Sec. 775.074. AD VALOREM TAXES [TAX].
26	26	SECTION 3. Section 775.074, Health and Safety Code, is
27	27	amended by amending Subsection (a) and adding Subsections (a-1),
28	28	(a-2), and (a-3) to read as follows:
29	29	(a) The board shall annually impose an ad valorem tax on all
30	30	real and personal property located in the district and subject to
31	31	district taxation for the operating and capital [district's]
32	32	support of the district [and the purposes authorized by this
33	33	chapter].
34	34	(a-1) In addition to the ad valorem tax authorized under
35	35	Subsection (a), the board, after its establishment following an
36	36	election held under Section 775.018 and subject to Section
37	37	775.0745(a-1), shall annually impose an additional ad valorem tax
38	38	on all real and personal property in the district that is subject to
39	39	district taxation for the exclusive purposes of the acquisition of
40	40	land, equipment, or apparatus or the construction of capital
41	41	improvements, as described in the capital improvements plan filed
42	42	under Subsection (a-2). The board may use the tax for any related
43	43	purpose or pledge the revenue from the tax to pay the principal of
44	44	and interest on any bonds or notes issued or other indebtedness,
45	45	including loans and other financial arrangements described by
46	46	Section 775.085, to acquire land, equipment, or apparatus or to
47	47	construct capital improvements under this section, as the interest
48	48	and principal come due and to provide reserve funds if prescribed in
49	49	the resolution authorizing or the trust indenture securing the
50	50	bonds, notes, or other indebtedness. The revenue from the tax
51	51	authorized under this subsection shall be maintained in an account
52	52	separate from the maintenance and operations funds of the district.
53	53	A tax authorized by an election held under Section 775.0745(a-1)
54	54	may not be imposed on or after the date that:
55	55	(1) the purchase price of the capital assets as
56	56	provided by the capital improvements plan is paid in full; and
57	57	(2) the bonds, notes, or other indebtedness, including
58	58	loans and other financial arrangements described by Section
59	59	775.085, as authorized by the capital improvements plan, are paid
60	60	in full.
61	61	(a-2) The district may impose the tax under Subsection (a-1)
62	62	only if imposition of the tax is approved by the district voters
63	63	voting in an election held under Section 775.0745. At least 30 days
64	64	before the date the board orders an election to authorize the
65	65	additional tax described by Subsection (a-1), the district shall
66	66	file in the administrative office of the district a capital
67	67	improvements plan that is open to public inspection and that
68	68	describes the planned acquisition of land, equipment, or apparatus
69	69	or the planned construction of the capital improvements and their
70	70	estimated cost and incidental expenses. The capital improvements
71	71	plan is not:
72	72	(1) part of a proposition to be voted on; or
73	73	(2) a contract with the voters.
74	74	(a-3) In addition to any other information required by law,
75	75	notice of an election to authorize the additional tax described by
76	76	Subsection (a-1) must contain a copy of each proposition that will
77	77	be voted on at the election. The notice must include an estimate of
78	78	the probable cost of land, equipment, or apparatus or the
79	79	construction of capital improvements contained in the capital
80	80	improvements plan filed under Subsection (a-2) and any incidental
81	81	expenses connected with the issuance of bonds, notes, or other
82	82	indebtedness.
83	83	SECTION 4. The heading to Section 775.0745, Health and
84	84	Safety Code, is amended to read as follows:
85	85	Sec. 775.0745. ELECTION TO INCREASE TAX RATE OR IMPOSE TAX.
86	86	SECTION 5. Section 775.0745, Health and Safety Code, is
87	87	amended by adding Subsection (a-1) to read as follows:
88	88	(a-1) If the board decides to increase a tax imposed under
89	89	Section 775.074(a-1) to any rate above the rate approved by the
90	90	voters under Section 775.074(a-2), the board must order an election
91	91	to authorize the tax rate increase. The proposition on the ballot
92	92	must state the proposed tax rate to be authorized at the election
93	93	and the notice for the election must conform to the requirements
94	94	prescribed by Subsection (b) and Section 775.074(a-3).
95	95	SECTION 6. This Act takes effect January 1, 2010, but only
96	96	if the constitutional amendment proposed by the 81st Legislature,
97	97	Regular Session, 2009, to authorize an emergency services district
98	98	to impose an ad valorem tax on property situated in the district not
99	99	to exceed five cents for the acquisition of land, equipment, or
100	100	apparatus or the construction of capital improvements, is approved
101	101	by the voters. If the proposed amendment is not approved by the
102	102	voters, this Act has no effect.
103	103	* * * * *