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AN ACT
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relating to the requirements of a municipal or county budget that |
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raises more property taxes than in the previous year's budget. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 102.005, Local Government Code, is |
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amended by amending Subsection (b) and adding Subsection (c) to |
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read as follows: |
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(b) A proposed budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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page with the following statement in 18-point or larger type: "This |
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budget will raise more total property taxes than last year's budget |
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by (insert total dollar amount of increase and percentage |
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increase), and of that amount (insert amount computed by |
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multiplying the proposed tax rate by the value of new property added |
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to the roll) is tax revenue to be raised from new property added to |
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the tax roll this year." |
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(c) The proposed budget shall be available for inspection by |
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any person [taxpayer]. If the municipality maintains an Internet |
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website, the municipal clerk shall take action to ensure that the |
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proposed budget is posted on the website. |
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SECTION 2. Sections 102.006(a) and (c), Local Government |
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Code, are amended to read as follows: |
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(a) The governing body of a municipality shall hold a public |
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hearing on the proposed budget. Any person [taxpayer of the
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municipality] may attend and may participate in the hearing. |
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(c) The governing body shall provide for public notice of |
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the date, time, and location of the hearing. The notice must |
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include, in type of a size at least equal to the type used for other |
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items in the notice, any statement required to be included in the |
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proposed budget under Section 102.005(b). |
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SECTION 3. Section 102.0065, Local Government Code, is |
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amended by adding Subsection (d) to read as follows: |
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(d) Notice under this section must include, in type of a |
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size at least equal to the type used for other items in the notice, |
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any statement required to be included in the proposed budget under |
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Section 102.005(b). |
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SECTION 4. Section 102.007, Local Government Code, is |
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amended by adding Subsection (c) to read as follows: |
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(c) Adoption of a budget that will require raising more |
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revenue from property taxes than in the previous year requires a |
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separate vote of the governing body to ratify the property tax |
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increase reflected in the budget. A vote under this subsection is |
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in addition to and separate from the vote to adopt the budget or a |
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vote to set the tax rate required by Chapter 26, Tax Code, or other |
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law. |
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SECTION 5. Section 102.008, Local Government Code, is |
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amended to read as follows: |
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Sec. 102.008. APPROVED BUDGET FILED WITH MUNICIPAL CLERK: |
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POSTING ON INTERNET. On final approval of the budget by the |
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governing body of the municipality, the governing body shall: |
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(1) file the budget with the municipal clerk; and |
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(2) if the municipality maintains an Internet website, |
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take action to ensure that a copy of the budget is posted on the |
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website. |
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SECTION 6. Section 102.011, Local Government Code, is |
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amended to read as follows: |
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Sec. 102.011. CIRCUMSTANCES UNDER WHICH CHARTER PROVISIONS |
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CONTROL. If a municipality has already adopted charter provisions |
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that require the preparation of an annual budget covering all |
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municipal expenditures and if the municipality conducts a public |
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hearing on the budget as provided by Section 102.006 and otherwise |
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complies with the provisions of this chapter relating to property |
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tax increases, the charter provisions control. After the budget |
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has been finally prepared and approved, a copy of the budget and the |
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amendments to the budget shall be filed with the county clerk, as |
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required for other budgets under this chapter. |
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SECTION 7. Section 111.003, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.003. ANNUAL BUDGET REQUIRED. (a) During the 7th |
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or the 10th month of the fiscal year, as determined by the |
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commissioners court, the county judge, assisted by the county |
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auditor or county clerk, shall prepare a budget to cover all |
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proposed expenditures of the county government for the succeeding |
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fiscal year. |
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(b) A proposed budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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page with the following statement in 18-point or larger type: "This |
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budget will raise more total property taxes than last year's budget |
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by (insert total dollar amount of increase and percentage |
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increase), and of that amount (insert amount computed by |
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multiplying the proposed tax rate by the value of new property added |
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to the roll) is tax revenue to be raised from new property added to |
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the tax roll this year." |
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SECTION 8. Section 111.006(b), Local Government Code, is |
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amended to read as follows: |
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(b) The copy of the proposed budget shall be available for |
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inspection by any person [taxpayer]. If the county maintains an |
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Internet website, the county clerk shall take action to ensure that |
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the proposed budget is posted on the website. |
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SECTION 9. Sections 111.007(a) and (c), Local Government |
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Code, are amended to read as follows: |
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(a) The commissioners court shall hold a public hearing on |
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the proposed budget. Any person [taxpayer of the county] may attend |
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and may participate in the hearing. |
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(c) The commissioners court shall give public notice that it |
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will consider the proposed budget on the date of the hearing. The |
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notice must state the date, time, and location of the hearing. The |
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notice must include, in type of a size at least equal to the type |
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used for other items in the notice, any statement required to be |
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included in the proposed budget under Section 111.003(b). |
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SECTION 10. Section 111.0075, Local Government Code, is |
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amended by adding Subsection (d) to read as follows: |
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(d) Notice under this section must include, in type of a |
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size at least equal to the type used for other items in the notice, |
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any statement required to be included in the proposed budget under |
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Section 111.003(b). |
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SECTION 11. Section 111.008, Local Government Code, is |
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amended by adding Subsection (c) to read as follows: |
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(c) Adoption of a budget that will require raising more |
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revenue from property taxes than in the previous year requires a |
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separate vote of the commissioners court to ratify the property tax |
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|
increase reflected in the budget. A vote under this subsection is |
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in addition to and separate from the vote to adopt the budget or a |
|
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vote to set the tax rate required by Chapter 26, Tax Code, or other |
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law. |
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SECTION 12. Section 111.009, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.009. APPROVED BUDGET FILED WITH COUNTY CLERK: |
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POSTING ON INTERNET. On final approval of the budget by the |
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commissioners court, the court shall: |
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(1) file the budget with the county clerk; and |
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(2) if the county maintains an Internet website, take |
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action to ensure that a copy of the budget is posted on the website. |
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SECTION 13. Section 111.033, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.033. ANNUAL BUDGET REQUIRED. (a) On or |
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immediately after the first day of each fiscal year, the county |
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auditor shall prepare a budget to cover the proposed expenditures |
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of the county government for that fiscal year. |
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(b) A proposed budget that will require raising more revenue |
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from property taxes than in the previous year must contain a cover |
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page with the following statement in 18-point or larger type: "This |
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budget will raise more total property taxes than last year's budget |
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by (insert total dollar amount of increase and percentage |
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increase), and of that amount (insert amount computed by |
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multiplying the proposed tax rate by the value of new property added |
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to the roll) is tax revenue to be raised from new property added to |
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the tax roll this year." |
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SECTION 14. Section 111.037(b), Local Government Code, is |
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amended to read as follows: |
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(b) The copy of the proposed budget shall be available for |
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public inspection by any person [taxpayer]. If the county |
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maintains an Internet website, the county clerk shall take action |
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to ensure that the proposed budget is posted on the website. |
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SECTION 15. Section 111.038, Local Government Code, is |
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amended by amending Subsection (a) and adding Subsection (d) to |
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read as follows: |
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(a) The commissioners court shall hold a public hearing on |
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the proposed budget. Any person [taxpayer of the county] may attend |
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and may participate in the hearing. |
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(d) Notice under this section must include, in type of a |
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size at least equal to the type used for other items in the notice, |
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any statement required to be included in the proposed budget under |
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Section 111.033(b). |
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SECTION 16. Section 111.0385, Local Government Code, is |
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amended by adding Subsection (d) to read as follows: |
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(d) Notice under this section must include, in type of a |
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size at least equal to the type used for other items in the notice, |
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any statement required to be included in the proposed budget under |
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Section 111.033(b). |
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SECTION 17. Section 111.039, Local Government Code, is |
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amended by adding Subsection (c) to read as follows: |
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(c) Adoption of a budget that will require raising more |
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revenue from property taxes than in the previous year requires a |
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separate vote of the commissioners court to ratify the property tax |
|
|
increase reflected in the budget. A vote under this subsection is |
|
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in addition to and separate from the vote to adopt the budget or a |
|
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vote to set the tax rate required by Chapter 26, Tax Code, or other |
|
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law. |
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SECTION 18. Section 111.040, Local Government Code, is |
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amended to read as follows: |
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Sec. 111.040. APPROVED BUDGET FILED WITH OFFICERS: POSTING |
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ON INTERNET. On final approval of the budget by the commissioners |
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court, the court shall: |
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(1) file a copy of the budget with the county auditor |
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and the county clerk; and |
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(2) if the county maintains an Internet website, take |
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action to ensure that a copy of the budget is posted on the website. |
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SECTION 19. Section 111.067, Local Government Code, is |
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amended by adding Subsection (d) to read as follows: |
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(d) Notice under this section must include, in type of a |
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size at least equal to the type used for other items in the notice, |
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any statement required to be included in the proposed budget under |
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Section 111.033(b). |
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SECTION 20. This Act applies only to a budget adopted on or |
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after the effective date of this Act. |
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SECTION 21. This Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3195 was passed by the House on May |
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10, 2007, by the following vote: Yeas 142, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3195 was passed by the Senate on May |
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23, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |