82R1435 NAJ-D
By: Martinez H.B. No. 2568
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a commuter rail district to impose a
property tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Subchapter H, Chapter 174,
Transportation Code, is amended to read as follows:
SUBCHAPTER H. SALES AND USE TAX [TAXES]
SECTION 2. Section 174.351, Transportation Code, is amended
to read as follows:
Sec. 174.351. SALES AND USE TAX AUTHORIZED. A district may
impose a sales and use tax [any kind of tax except an ad valorem
property tax].
SECTION 3. Section 174.352, Transportation Code, is amended
to read as follows:
Sec. 174.352. IMPOSITION OF SALES AND USE TAX. (a) A
district may not impose a sales and use tax or increase the rate of
an existing sales and use tax unless a proposition proposing the
imposition or rate increase is approved by a majority of the votes
received at an election held for that purpose.
(b) Each new sales and use tax or rate increase must be
expressed in a separate proposition consisting of a brief statement
of the nature of the proposed sales and use tax.
(c) The notice of the election must contain a statement of
the base or rate of the proposed sales and use tax.
SECTION 4. The heading to Section 174.353, Transportation
Code, is amended to read as follows:
Sec. 174.353. SALES AND USE TAX RATE.
SECTION 5. The heading to Section 174.354, Transportation
Code, is amended to read as follows:
Sec. 174.354. EFFECTIVE DATE OF SALES AND USE TAX.
SECTION 6. Chapter 174, Transportation Code, is amended by
adding Subchapter I to read as follows:
SUBCHAPTER I. PROPERTY TAX
Sec. 174.401. PROPERTY TAX AUTHORIZED. (a) A district may
impose a property tax for any district purpose, including a
property tax to pay:
(1) debt issued or assumed by the district; and
(2) the maintenance and operating expenses of the
district.
(b) A district may not impose a property tax unless the
imposition of the tax is approved by a majority of the district
voters voting at an election held for that purpose.
(c) The ballot proposition must include a brief statement of
the nature of the proposed property tax and may include a maximum
rate at which the tax may be imposed.
Sec. 174.402. PROPERTY TAX RATE. (a) The board shall set
the property tax rate.
(b) In setting the tax rate, the board shall consider the
income of the district from sources other than taxation.
Sec. 174.403. TAX ASSESSOR-COLLECTOR. The board may
provide for the appointment of a tax assessor-collector for the
district or may contract for the assessment and collection of taxes
as provided by the Tax Code.
SECTION 7. This Act takes effect on the date on which the
constitutional amendment proposed by the 82nd Legislature, Regular
Session, 2011, adding Section 48-g, Article III, Texas
Constitution, authorizing the legislature to permit commuter rail
districts to impose a property tax on property located in the
district to pay debt issued or assumed by the district and to pay
the maintenance and operating expenses of the district takes
effect. If that amendment is not approved by the voters, this Act
has no effect.