87R4625 GCB-D
By: Hughes S.B. No. 998
A BILL TO BE ENTITLED
AN ACT
relating to an election to revoke a county equalization tax imposed
in certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 45, Education Code, is amended by adding
Subchapter K to read as follows:
SUBCHAPTER K. COUNTY EQUALIZATION TAX
Sec. 45.351. APPLICABILITY. This subchapter applies only
to a county:
(1) with a population of less than 55,000; and
(2) for which a county equalization tax was adopted
under former Chapter 18 of this code, as that chapter existed on May
1, 1995, and continues in effect under Section 11.301.
Sec. 45.352. ELECTION TO REVOKE COUNTY EQUALIZATION TAX.
The commissioners court of a county to which this subchapter
applies may order an election on the question of revoking the county
equalization tax, in accordance with former Section 18.11 of this
code and other applicable provisions of former Chapter 18, as that
chapter existed on May 1, 1995, that continues in effect under
Section 11.301.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.