| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87S30395 SMT-D | |
| 2 | 2 | By: Campbell S.B. No. 42 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to prohibiting the imposition of municipal ad valorem | |
| 8 | 8 | taxes on property that does not receive full municipal services. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Subchapter Z, Chapter 43, Local Government Code, | |
| 11 | 11 | is amended by adding Section 43.909 to read as follows: | |
| 12 | 12 | Sec. 43.909. MUNICIPAL AD VALOREM TAXATION IN CERTAIN AREAS | |
| 13 | 13 | PROHIBITED. Notwithstanding any other law, a municipality may not | |
| 14 | 14 | impose a tax on real property in an area that does not receive full | |
| 15 | 15 | municipal services. The prohibition may be waived by written | |
| 16 | 16 | agreement between the municipality and a landowner in the area. A | |
| 17 | 17 | written agreement applies only to property owned by the landowner | |
| 18 | 18 | who enters into the agreement. | |
| 19 | 19 | SECTION 2. This Act applies only to an ad valorem tax year | |
| 20 | 20 | beginning on or after the effective date of this Act. | |
| 21 | 21 | SECTION 3. This Act takes effect on the 91st day after the | |
| 22 | 22 | last day of the legislative session. |