Texas 2021 - 87th Regular

Texas House Bill HB4142 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	By: Sanford H.B. No. 4142
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	Relating to the adoption and repeal of an additional ad valorem road
7	7	tax for the maintenance of county roads.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Sections 256.052(b), (c), and (h),
10	10	Transportation Code, are amended to read as follows:
11	11	(b) The [On a petition signed by a majority of the
12	12	registered voters of a political subdivision or other specified
13	13	portion of a county, the] commissioners court of a [the] county by
14	14	order:
15	15	(1) may declare a political subdivision or other
16	16	specified portion of the county, the territory of which must be
17	17	defined by metes and bounds in the order, as a defined district for
18	18	the purposes of the tax; and
19	19	(2) shall declare a [the] political subdivision or
20	20	other specified portion of the county to be a defined district for
21	21	the purposes of the tax on receipt of a petition for that
22	22	declaration that:
23	23	(A) is signed by a majority of the registered
24	24	voters of the specified portion of the county; and
25	25	(B) defines [and shall record the order in the
26	26	court's minutes. The petition must define] by metes and bounds the
27	27	territory requested to be included in the proposed defined
28	28	district.
29	29	(c) The commissioners court:
30	30	(1) may order an election to adopt the tax; and
31	31	(2) shall order an election to adopt the tax if it
32	32	receives a petition requesting the election that is signed by:
33	33	(A) [(1)] at least 200 registered voters of the
34	34	county, if the petition requests an election to approve a tax for
35	35	the county; [or]
36	36	(B) [(2)] at least 50 registered voters of the
37	37	political subdivision [or defined district], if the petition
38	38	requests an election to approve a tax for a political subdivision;
39	39	or
40	40	(C) a majority of the registered voters of the
41	41	defined district, if the petition requests an election to approve a
42	42	tax for a defined district.
43	43	(h) The commissioners court may not order an election or
44	44	grant a [A] petition calling for an election to adopt a tax under
45	45	this section [may not be granted] on or before the first anniversary
46	46	of the date of an election held under this section at which the
47	47	voters do not approve the adoption of the tax.
48	48	SECTION 2. Section 256.053, Transportation Code, is amended
49	49	to read as follows:
50	50	Sec. 256.053. REPEAL OF SPECIAL ROAD TAX. (a) The
51	51	commissioners court of a county:
52	52	(1) may order and conduct an election in the
53	53	applicable area on the question of whether to repeal a tax adopted
54	54	under Section 256.052;
55	55	(2) shall order an election in the applicable area to
56	56	repeal a tax adopted under Section 256.052 if the commissioners
57	57	court receives a petition signed by the applicable number of
58	58	registered voters under Section 256.052(c);
59	59	(3) may repeal a tax adopted under Section 256.052 if
60	60	the commissioners court determines that the tax is no longer
61	61	needed; and
62	62	(4) shall repeal a tax adopted under Section 256.052
63	63	if the repeal is approved by a majority of the registered voters
64	64	voting at an election under Subdivision (1) or (2) [may order and
65	65	conduct an election to repeal a tax adopted under Section 256.052 in
66	66	the manner provided for an election to adopt the tax].
67	67	(b) The commissioners court may not repeal a tax or order [A
68	68	petition requesting] an election to repeal a [the] tax [may not be
69	69	granted] on or before the second anniversary of the date of the
70	70	election at which the tax is adopted.
71	71	(c) The commissioners court may order [grant a petition
72	72	calling for] an election to repeal a [the] tax only if satisfactory
73	73	proof is presented to the court that:
74	74	(1) there is great dissatisfaction with the tax; and
75	75	(2) it is probable that a majority of the residents of
76	76	the county, political subdivision, or defined district who are
77	77	qualified to vote for the tax would vote for repeal of the tax.
78	78	(d) If a tax under Section 256.052 is repealed under this
79	79	section, the commissioners court shall, as applicable:
80	80	(1) refund to the taxpayers a pro rata share of
81	81	unobligated tax revenue remaining at the time of the repeal; or
82	82	(2) continue to impose the tax only until the amount
83	83	collected is sufficient to pay any debt to which the tax is
84	84	obligated at the time of the repeal.
85	85	SECTION 3. This Act takes effect September 1, 2021.