By: Lucio S.J.R. No. 43
SENATE JOINT RESOLUTION
SENATE JOINT RESOLUTION
proposing a constitutional amendment to authorize the voters of an
emergency services district that has been authorized by those
voters to impose an ad valorem tax at a rate not to exceed 10 cents
on the $100 valuation to authorize by election, after an audit and a
capital improvements plan, the levy of an additional ad valorem
tax, at a rate not to exceed five cents on the $100 valuation, for
the construction or acquisition of fire stations, equipment, and
other property.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 48-e, Article III, Texas Constitution,
is amended to read as follows:
Sec. 48-e. EMERGENCY SERVICES DISTRICTS. (a) Laws may be
enacted to provide for the establishment and creation of special
districts to provide emergency services and to authorize the
commissioners courts of participating counties to levy a tax on the
ad valorem property situated in said districts at a rate not to
exceed 10 cents [Ten Cents (10)] on the $100 [One Hundred Dollars
($100.00)] valuation for the operating and capital support thereof
and, subject to Subsections (b) and (c) of this section, at a rate
not to exceed five cents on the $100 valuation for the construction
of fire stations and other facilities used to provide emergency
services or the acquisition of land, equipment, or apparatus. No[;
provided that no] tax shall be levied in support of said districts
until approved by a vote of the qualified voters residing therein.
Such a district may provide emergency medical services, emergency
ambulance services, rural fire prevention and control services, or
other emergency services authorized by the Legislature.
(b) The tax described by Subsection (a) of this section for
the exclusive purposes of construction of fire stations and other
facilities used to provide emergency services or the acquisition of
land, equipment, or apparatus may be levied only for a district that
is authorized to levy a tax on ad valorem property at the maximum
rate provided by Subsection (a) of this section of 10 cents on the
$100 valuation for any purpose and that has complied with audit
requirements and adopted a capital improvements plan as provided by
law.
(c) A district that conducts an election to allow the voters
of the district to approve a tax exclusively for the purposes of
construction of fire stations and other facilities used to provide
emergency services or the acquisition of land, equipment, or
apparatus may not assess the tax described by this subsection at a
rate greater than three cents on the $100 valuation or the rate
approved by the voters, whichever is less, earlier than two years
after the date of approval. Thereafter, the district may assess the
tax at the rate approved by the voters, if greater than three cents
on the $100 valuation, or may conduct a subsequent election,
subject to the requirements provided by law for the first election,
to approve the tax at a rate not to exceed five cents on the $100
valuation. The Legislature by law may provide for other
circumstances and limit the timing and frequency of elections held
under this section.
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 to authorize the voters
of certain emergency services districts to approve by election,
after an audit and adoption of a capital improvements plan, an ad
valorem tax at a rate not to exceed five cents for the construction
or acquisition of fire stations, equipment, and other property."