| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to prohibiting the imposition of municipal ad valorem |
|
|
taxes on property that does not receive full municipal services. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter Z, Chapter 43, Local Government Code, |
|
|
is amended by adding Section 43.909 to read as follows: |
|
|
Sec. 43.909. MUNICIPAL AD VALOREM TAXATION IN CERTAIN AREAS |
|
|
PROHIBITED. Notwithstanding any other law, a municipality may not |
|
|
impose a tax on real property in an area that does not receive full |
|
|
municipal services. The prohibition may be waived by written |
|
|
agreement between the municipality and a landowner in the area. A |
|
|
written agreement applies only to property owned by the landowner |
|
|
who enters into the agreement. |
|
|
SECTION 2. This Act applies only to an ad valorem tax year |
|
|
beginning on or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect on the 91st day after the |
|
|
last day of the legislative session. |