| 1 | 1 | | 85R21718 DMS-F |
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| 2 | 2 | | By: Buckingham S.B. No. 324 |
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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 authority of the Travis County Municipal Utility |
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| 8 | 8 | | District No. 3 to enter into certain agreements relating to the ad |
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| 9 | 9 | | valorem taxation of certain property located in the district. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter C, Chapter 8395, Special District |
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| 12 | 12 | | Local Laws Code, is amended by adding Section 8395.102 to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | Sec. 8395.102. TAXPAYER AGREEMENTS. (a) The district and |
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| 15 | 15 | | an owner of property that is located in the district and exempt from |
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| 16 | 16 | | ad valorem taxation by the district may enter into an agreement to |
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| 17 | 17 | | allow the district to tax that property, subject to the provisions |
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| 18 | 18 | | of this section. |
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| 19 | 19 | | (b) The agreement must be filed with the chief appraiser of |
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| 20 | 20 | | the Travis County Appraisal District not later than December 31 of |
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| 21 | 21 | | the tax year preceding the first tax year for which the agreement is |
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| 22 | 22 | | effective. The agreement is effective until the earlier of: |
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| 23 | 23 | | (1) the date on which the agreement expires under the |
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| 24 | 24 | | terms of the agreement; or |
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| 25 | 25 | | (2) the date on which the property described by the |
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| 26 | 26 | | agreement is no longer entitled to exemption from ad valorem |
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| 27 | 27 | | taxation. |
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| 28 | 28 | | (c) Notwithstanding any other law, on receipt of an |
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| 29 | 29 | | agreement under this section, the chief appraiser shall, beginning |
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| 30 | 30 | | on January 1 of the first tax year following the year in which the |
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| 31 | 31 | | agreement is filed and for each subsequent tax year for which the |
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| 32 | 32 | | agreement is effective: |
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| 33 | 33 | | (1) consider the property that is the subject of the |
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| 34 | 34 | | agreement to be taxable by the district, but not by any other taxing |
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| 35 | 35 | | unit; and |
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| 36 | 36 | | (2) take all necessary steps to ensure the property |
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| 37 | 37 | | that is the subject of the agreement is listed as property that is |
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| 38 | 38 | | taxable by the district, but not by any other taxing unit, on the |
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| 39 | 39 | | appraisal roll that is certified by the chief appraiser to the |
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| 40 | 40 | | district's assessor under Section 26.01, Tax Code. |
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| 41 | 41 | | (d) In this section, "taxing unit" has the meaning assigned |
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| 42 | 42 | | by Section 1.04, Tax Code. |
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| 43 | 43 | | SECTION 2. The change in law made by this Act applies only |
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| 44 | 44 | | to an ad valorem tax year that begins on or after January 1, 2018. |
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| 45 | 45 | | SECTION 3. This Act takes effect September 1, 2017. |
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