By: Coleman H.B. No. 3799
A BILL TO BE ENTITLED
AN ACT
relating to ad valorem taxes assessed by an emergency services
district; removing the debt service component of the ad valorem tax
rate from the computation of the maximum tax rate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 775.018(a), Health and Safety Code, is
amended to read as follows:
(a) On the granting of a petition, the commissioners court
shall order an election to confirm the district's creation and
authorize the imposition of an ad valorem [a] tax [not to exceed the
rate allowed by Section 48-e, Article III, Texas
Constitution]. Any conditions negotiated under Section 775.014(h)
must be included on the ballot.
SECTION 2. Section 775.074, Health and Safety Code, is
amended by adding Subsection (f) to read as follows:
(f) The board may not establish a maintenance and operations
tax rate that exceeds 10 cents on each $100 valuation of taxable
property in the district. A reference in this chapter to a maximum
ad valorem tax rate means the maximum rate prescribed by this
subsection.
SECTION 3. Section 775.0745(a), Health and Safety Code is
amended to read as follows:
(a) If the board decides to increase the maximum tax rate of
the district to any rate at or below the rate allowed by this
chapter [or Section 48-e, Article III, Texas Constitution], the
board must order an election to authorize the increase. The
proposition on the ballot must state the proposed maximum tax rate
to be authorized at the election.
SECTION 4. (a) This Act takes effect only if the
constitutional amendment proposed by the 83rd Legislature, Regular
Session, 2013, clarifying the authority of emergency services
districts to levy taxes and issue bonds or other obligations and
removing the limitation on the ad valorem tax rate takes effect. If
that amendment is not approved by the voters, this Act has no
effect.
(b) This Act takes effect on the date on which the
constitutional amendment described by Subsection (a) of this
section takes effect.