Texas 2021 - 87th Regular

Texas Senate Bill SB1412 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		By: Paxton S.B. No. 1412
	2	+	(In the Senate - Filed March 10, 2021; March 18, 2021, read
	3	+	first time and referred to Committee on Local Government;
	4	+	May 13, 2021, reported adversely, with favorable Committee
	5	+	Substitute by the following vote: Yeas 8, Nays 1; May 13, 2021,
	6	+	sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR S.B. No. 1412 By: Paxton
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3	10
4	11		A BILL TO BE ENTITLED
5	12		AN ACT
6	13		relating to the adoption and repeal of an additional ad valorem road
7	14		tax for the maintenance of county roads.
8	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	16		SECTION 1. Sections 256.052(b), (c), and (h),
10	17		Transportation Code, are amended to read as follows:
11	18		(b) The [On a petition signed by a majority of the
12	19		registered voters of a political subdivision or other specified
13	20		portion of a county, the] commissioners court of a [the] county by
14	21		order:
15	22		(1) may declare a political subdivision or other
16	23		specified portion of the county, the territory of which must be
17	24		defined by metes and bounds in the order, as a defined district for
18	25		the purposes of the tax; and
19	26		(2) shall declare a [the] political subdivision or
20	27		other specified portion of the county to be a defined district for
21	28		the purposes of the tax on receipt of a petition for that
22	29		declaration that:
23	30		(A) is signed by a majority of the registered
24	31		voters of the specified portion of the county; and
25	32		(B) defines [and shall record the order in the
26	33		court's minutes. The petition must define] by metes and bounds the
27	34		territory requested to be included in the proposed defined
28	35		district.
29	36		(c) The commissioners court:
30	37		(1) may order an election to adopt the tax; and
31	38		(2) shall order an election to adopt the tax if it
32	39		receives a petition requesting the election that is signed by:
33	40		(A) [(1)] at least 200 registered voters of the
34	41		county, if the petition requests an election to approve a tax for
35	42		the county; [or]
36	43		(B) [(2)] at least 50 registered voters of the
37	44		political subdivision [or defined district], if the petition
38	45		requests an election to approve a tax for a political subdivision;
39	46		or
40	47		(C) a majority of the registered voters of the
41	48		defined district, if the petition requests an election to approve a
42	49		tax for a defined district.
43	50		(h) The commissioners court may not order an election or
44	51		grant a [A] petition calling for an election to adopt a tax under
45	52		this section [may not be granted] on or before the first anniversary
46	53		of the date of an election held under this section at which the
47	54		voters do not approve the adoption of the tax.
48	55		SECTION 2. Section 256.053, Transportation Code, is amended
49	56		to read as follows:
50	57		Sec. 256.053. REPEAL OF SPECIAL ROAD TAX. (a) The
51	58		commissioners court of a county:
52	59		(1) may order and conduct an election in the
53	60		applicable area on the question of whether to repeal a tax adopted
54	61		under Section 256.052;
55	62		(2) shall order an election in the applicable area to
56	63		repeal a tax adopted under Section 256.052 if the commissioners
57	64		court receives a petition signed by the applicable number of
58	65		registered voters under Section 256.052(c);
59	66		(3) may repeal a tax adopted under Section 256.052 if
60	67		the commissioners court determines that the tax is no longer
61	68		needed; and
62	69		(4) shall repeal a tax adopted under Section 256.052
63	70		if the repeal is approved by a majority of the registered voters
64	71		voting at an election under Subdivision (1) or (2) [may order and
65	72		conduct an election to repeal a tax adopted under Section 256.052 in
66	73		the manner provided for an election to adopt the tax].
67	74		(b) The commissioners court may not repeal a tax or order [A
68	75		petition requesting] an election to repeal a [the] tax [may not be
69	76		granted] on or before the second anniversary of the date of the
70	77		election at which the tax is adopted.
71	78		(c) The commissioners court may order [grant a petition
72	79		calling for] an election to repeal a [the] tax only if satisfactory
73	80		proof is presented to the court that:
74	81		(1) there is great dissatisfaction with the tax; and
75	82		(2) it is probable that a majority of the residents of
76	83		the county, political subdivision, or defined district who are
77	84		qualified to vote for the tax would vote for repeal of the tax.
78	85		(d) If a tax under Section 256.052 is repealed under this
79	86		section, the commissioners court shall, as applicable:
80	87		(1) refund to the taxpayers a pro rata share of
81	88		unobligated tax revenue remaining at the time of the repeal; or
82	89		(2) continue to impose the tax only until the amount
83	90		collected is sufficient to pay any debt to which the tax is
84	91		obligated at the time of the repeal.
85	92		SECTION 3. This Act takes effect September 1, 2021.
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