85R9935 SMT-D
By: Hefner H.B. No. 2868
A BILL TO BE ENTITLED
AN ACT
relating to the adoption of the budget of an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.037, Tax Code, is amended to read as
follows:
Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION
DISTRICTS IN APPRAISAL DISTRICT MATTERS. In this title, a
reference to the taxing units entitled to vote on the appointment of
appraisal district board members includes the conservation and
reclamation districts participating in the appraisal district,
without regard to whether the conservation and reclamation
districts are currently entitled to do so under Section 6.03(c). In
a provision of this title other than Section 6.03 or 6.031 that
grants authority to a majority or other number of the taxing units
entitled to vote on the appointment of appraisal district
directors, including [the disapproval of the appraisal district
budget under Section 6.06 and] the disapproval of appraisal
district board actions under Section 6.10, the conservation and
reclamation districts participating in the appraisal district are
given the vote or authority of one taxing unit. That vote or
authority is considered exercised only if a majority of the
conservation and reclamation districts take the same action to
exercise that vote or authority. Otherwise, the conservation and
reclamation districts are treated in the same manner as a single
taxing unit that is entitled to act but does not take any action on
the matter.
SECTION 2. Section 6.06(b), Tax Code, is amended to read as
follows:
(b) The board of directors shall hold a public hearing to
consider the budget. The secretary of the board shall deliver to
the presiding officer of the governing body of each taxing unit
participating in the district not later than the 10th day before the
date of the hearing a written notice of the date, time, and place
fixed for the hearing. The board shall complete its hearings, make
any amendments to the proposed budget it desires, and [finally]
approve a proposed budget before September 15. The board shall
submit the proposed budget to each taxing unit entitled to vote on
the appointment of board members for final approval. Not later than
the 30th day after the date the proposed budget is submitted to the
taxing units, the governing body of each taxing unit entitled to
vote on the appointment of board members shall vote to approve or
disapprove the proposed budget. The budget does not take effect
unless the [If] governing bodies of a majority of the taxing units
entitled to vote on the appointment of board members vote to approve
the budget by that date. If the budget is not approved by that date,
[adopt resolutions disapproving a budget and file them with the
secretary of the board within 30 days after its adoption, the budget
does not take effect, and] the board shall adopt a new proposed
budget and submit the proposed budget to each taxing unit entitled
to vote on the appointment of board members within 30 days [of the
disapproval].
SECTION 3. Section 6.062(c), Tax Code, is amended to read as
follows:
(c) The notice must state that the appraisal district is
supported solely by payments from the local taxing units served by
the appraisal district. The notice must also contain the following
statement: "If approved by the appraisal district board of
directors at the public hearing and by the governing bodies of a
majority of the taxing units entitled to vote on the appointment of
members of the board of directors of the appraisal district, this
proposed budget will take effect [automatically unless disapproved
by the governing bodies of the county, school districts, cities,
and towns served by the appraisal district]. A copy of the proposed
budget is available for public inspection in the office of each of
those governing bodies."
SECTION 4. (a) This Act applies only to a proposed budget
of an appraisal district for which a public hearing is held under
Section 6.06(b), Tax Code, as amended by this Act, on or after the
effective date of this Act.
(b) A proposed budget for which a public hearing is held
before the effective date of this Act is governed by the law in
effect when the public hearing was held, and that law is continued
in effect for that purpose.
SECTION 5. This Act takes effect September 1, 2017.