| 1 | 1 | | 84R7548 CJC-F |
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| 2 | 2 | | By: Anderson of Dallas H.B. No. 2622 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the procedure for claiming an exemption from ad valorem |
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| 8 | 8 | | taxation by the Dallas County Utility and Reclamation District of |
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| 9 | 9 | | certain property subject to a tax abatement agreement with the |
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| 10 | 10 | | district and to the validation of certain actions of the district. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 4B, Chapter 628, Acts of the 68th |
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| 13 | 13 | | Legislature, Regular Session, 1983, is amended by adding |
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| 14 | 14 | | Subdivision (16) to read as follows: |
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| 15 | 15 | | (16) If the district enters into a tax abatement |
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| 16 | 16 | | agreement with the owner of single-family residential property to |
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| 17 | 17 | | exempt a portion of the taxable value of the property from taxation |
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| 18 | 18 | | as authorized by Subdivision (7)(B) of this section, the tax |
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| 19 | 19 | | assessor-collector for the district or a person designated by the |
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| 20 | 20 | | tax assessor-collector may file an application for the exemption on |
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| 21 | 21 | | behalf of the property owner with the chief appraiser for the |
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| 22 | 22 | | appraisal district in which the property is located. |
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| 23 | 23 | | SECTION 2. (a) All governmental and proprietary actions of |
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| 24 | 24 | | the Dallas County Utility and Reclamation District taken before the |
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| 25 | 25 | | effective date of this Act are validated, ratified, and confirmed |
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| 26 | 26 | | in all respects as if the actions had been taken as authorized by |
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| 27 | 27 | | law. |
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| 28 | 28 | | (b) This section does not apply to any matter that on the |
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| 29 | 29 | | effective date of this Act: |
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| 30 | 30 | | (1) is involved in litigation if the litigation |
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| 31 | 31 | | ultimately results in the matter being held invalid by a final court |
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| 32 | 32 | | judgment; or |
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| 33 | 33 | | (2) has been held invalid by a final court judgment. |
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| 34 | 34 | | SECTION 3. (a) The legal notice of the intention to |
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| 35 | 35 | | introduce this Act, setting forth the general substance of this |
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| 36 | 36 | | Act, has been published as provided by law, and the notice and a |
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| 37 | 37 | | copy of this Act have been furnished to all persons, agencies, |
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| 38 | 38 | | officials, or entities to which they are required to be furnished |
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| 39 | 39 | | under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
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| 40 | 40 | | Government Code. |
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| 41 | 41 | | (b) The governor, one of the required recipients, has |
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| 42 | 42 | | submitted the notice and Act to the Texas Commission on |
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| 43 | 43 | | Environmental Quality. |
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| 44 | 44 | | (c) The Texas Commission on Environmental Quality has filed |
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| 45 | 45 | | its recommendations relating to this Act with the governor, the |
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| 46 | 46 | | lieutenant governor, and the speaker of the house of |
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| 47 | 47 | | representatives within the required time. |
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| 48 | 48 | | (d) All requirements of the constitution and laws of this |
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| 49 | 49 | | state and the rules and procedures of the legislature with respect |
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| 50 | 50 | | to the notice, introduction, and passage of this Act are fulfilled |
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| 51 | 51 | | and accomplished. |
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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, 2015. |
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