| 1 | 1 | | S.B. No. 2274 |
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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 the authority of a school district to impose ad valorem |
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| 6 | 6 | | taxes. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 26.08, Tax Code, is amended by adding |
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| 9 | 9 | | Subsection (p) to read as follows: |
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| 10 | 10 | | (p) Notwithstanding Subsections (i), (n), and (o), if for |
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| 11 | 11 | | the preceding tax year the district adopted a maintenance and |
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| 12 | 12 | | operations tax rate that was less than the district's effective |
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| 13 | 13 | | maintenance and operations tax rate for that preceding tax year, |
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| 14 | 14 | | the rollback tax rate of the district for the current tax year is |
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| 15 | 15 | | calculated as if the district adopted a maintenance and operations |
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| 16 | 16 | | tax rate for the preceding tax year that was equal to the district's |
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| 17 | 17 | | effective maintenance and operations tax rate for that preceding |
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| 18 | 18 | | tax year. |
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| 19 | 19 | | SECTION 2. Subsection (a), Section 45.001, Education Code, |
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| 20 | 20 | | is amended to read as follows: |
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| 21 | 21 | | (a) The governing board of an independent school district, |
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| 22 | 22 | | including the city council or commission that has jurisdiction over |
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| 23 | 23 | | a municipally controlled independent school district, the |
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| 24 | 24 | | governing board of a rural high school district, and the |
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| 25 | 25 | | commissioners court of a county, on behalf of each common school |
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| 26 | 26 | | district under its jurisdiction, may: |
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| 27 | 27 | | (1) issue bonds for: |
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| 28 | 28 | | (A) the construction, acquisition, and equipment |
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| 29 | 29 | | of school buildings in the district; |
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| 30 | 30 | | (B) the acquisition of property or the |
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| 31 | 31 | | refinancing of property financed under a contract entered under |
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| 32 | 32 | | Subchapter A, Chapter 271, Local Government Code, regardless of |
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| 33 | 33 | | whether payment obligations under the contract are due in the |
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| 34 | 34 | | current year or a future year; |
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| 35 | 35 | | (C) the purchase of the necessary sites for |
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| 36 | 36 | | school buildings; and |
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| 37 | 37 | | (D) the purchase of new school buses; and |
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| 38 | 38 | | (2) may levy, pledge, assess, and collect annual ad |
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| 39 | 39 | | valorem taxes sufficient to pay the principal of and interest on the |
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| 40 | 40 | | bonds as or before the principal and interest become due, subject to |
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| 41 | 41 | | Section 45.003. |
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| 42 | 42 | | SECTION 3. (a) The change in law made by this Act applies |
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| 43 | 43 | | to the ad valorem tax rate of a school district beginning with the |
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| 44 | 44 | | 2009 tax year, except as provided by Subsection (b) of this section. |
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| 45 | 45 | | (b) If the governing body of a school district adopted an ad |
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| 46 | 46 | | valorem tax rate for the school district for the 2009 tax year |
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| 47 | 47 | | before the effective date of this Act, the change in law made by |
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| 48 | 48 | | this Act applies to the ad valorem tax rate of that school district |
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| 49 | 49 | | beginning with the 2010 tax year, and the law in effect when the tax |
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| 50 | 50 | | rate was adopted applies to the 2009 tax year with respect to that |
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| 51 | 51 | | school district. |
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| 52 | 52 | | SECTION 4. This Act takes effect immediately if it receives |
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| 53 | 53 | | a vote of two-thirds of all the members elected to each house, as |
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| 54 | 54 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 55 | 55 | | Act does not receive the vote necessary for immediate effect, this |
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| 56 | 56 | | Act takes effect September 1, 2009. |
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| 57 | 57 | | ______________________________ ______________________________ |
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| 58 | 58 | | President of the Senate Speaker of the House |
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| 59 | 59 | | I hereby certify that S.B. No. 2274 passed the Senate on |
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| 60 | 60 | | April 24, 2009, by the following vote: Yeas 29, Nays 1; |
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| 61 | 61 | | May 30, 2009, Senate refused to concur in House amendments and |
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| 62 | 62 | | requested appointment of Conference Committee; May 30, 2009, House |
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| 63 | 63 | | granted request of the Senate; May 31, 2009, Senate adopted |
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| 64 | 64 | | Conference Committee Report by the following vote: Yeas 30, |
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| 65 | 65 | | Nays 1. |
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| 66 | 66 | | ______________________________ |
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| 67 | 67 | | Secretary of the Senate |
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| 68 | 68 | | I hereby certify that S.B. No. 2274 passed the House, with |
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| 69 | 69 | | amendments, on May 27, 2009, by the following vote: Yeas 148, |
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| 70 | 70 | | Nays 0, one present not voting; May 30, 2009, House granted request |
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| 71 | 71 | | of the Senate for appointment of Conference Committee; |
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| 72 | 72 | | May 31, 2009, House adopted Conference Committee Report by the |
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| 73 | 73 | | following vote: Yeas 142, Nays 0, two present not voting. |
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| 74 | 74 | | ______________________________ |
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| 75 | 75 | | Chief Clerk of the House |
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| 76 | 76 | | Approved: |
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| 77 | 77 | | ______________________________ |
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| 78 | 78 | | Date |
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| 79 | 79 | | ______________________________ |
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| 80 | 80 | | Governor |
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