By: Paxton S.B. No. 1412
A BILL TO BE ENTITLED
AN ACT
relating to the adoption and repeal of an additional ad valorem road
tax for the maintenance of county roads.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 256.052(b), (c), and (h),
Transportation Code, are amended to read as follows:
(b) The [On a petition signed by a majority of the
registered voters of a political subdivision or other specified
portion of a county, the] commissioners court of a [the] county by
order:
(1) may declare a political subdivision or other
specified portion of the county, the territory of which must be
defined by metes and bounds in the order, as a defined district for
the purposes of the tax; and
(2) shall declare a [the] political subdivision or
other specified portion of the county to be a defined district for
the purposes of the tax on receipt of a petition for that
declaration that:
(A) is signed by a majority of the registered
voters of the specified portion of the county; and
(B) defines [and shall record the order in the
court's minutes. The petition must define] by metes and bounds the
territory requested to be included in the proposed defined
district.
(c) The commissioners court:
(1) may order an election to adopt the tax; and
(2) shall order an election to adopt the tax if it
receives a petition requesting the election that is signed by:
(A) [(1)] at least 200 registered voters of the
county, if the petition requests an election to approve a tax for
the county; [or]
(B) [(2)] at least 50 registered voters of the
political subdivision [or defined district], if the petition
requests an election to approve a tax for a political subdivision;
or
(C) a majority of the registered voters of the
defined district, if the petition requests an election to approve a
tax for a defined district.
(h) The commissioners court may not order an election or
grant a [A] petition calling for an election to adopt a tax under
this section [may not be granted] on or before the first anniversary
of the date of an election held under this section at which the
voters do not approve the adoption of the tax.
SECTION 2. Section 256.053, Transportation Code, is amended
to read as follows:
Sec. 256.053. REPEAL OF SPECIAL ROAD TAX. (a) The
commissioners court of a county:
(1) may order and conduct an election in the
applicable area on the question of whether to repeal a tax adopted
under Section 256.052;
(2) shall order an election in the applicable area to
repeal a tax adopted under Section 256.052 if the commissioners
court receives a petition signed by the applicable number of
registered voters under Section 256.052(c);
(3) may repeal a tax adopted under Section 256.052 if
the commissioners court determines that the tax is no longer
needed; and
(4) shall repeal a tax adopted under Section 256.052
if the repeal is approved by a majority of the registered voters
voting at an election under Subdivision (1) or (2) [may order and
conduct an election to repeal a tax adopted under Section 256.052 in
the manner provided for an election to adopt the tax].
(b) The commissioners court may not repeal a tax or order [A
petition requesting] an election to repeal a [the] tax [may not be
granted] on or before the second anniversary of the date of the
election at which the tax is adopted.
(c) The commissioners court may order [grant a petition
calling for] an election to repeal a [the] tax only if satisfactory
proof is presented to the court that:
(1) there is great dissatisfaction with the tax; and
(2) it is probable that a majority of the residents of
the county, political subdivision, or defined district who are
qualified to vote for the tax would vote for repeal of the tax.
(d) If a tax under Section 256.052 is repealed under this
section, the commissioners court shall, as applicable:
(1) refund to the taxpayers a pro rata share of
unobligated tax revenue remaining at the time of the repeal; or
(2) continue to impose the tax only until the amount
collected is sufficient to pay any debt to which the tax is
obligated at the time of the repeal.
SECTION 3. This Act takes effect September 1, 2021.