By: Jackson H.B. No. 914
73R3940 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to appraisal district budget and financing.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 6.06(d), Tax Code, is amended to read as
1-5 follows:
1-6 (d) Each taxing unit participating in the district, other
1-7 than a school district or county education district, is allocated a
1-8 portion of the amount of the budget equal to the proportion that
1-9 the total dollar amount of property taxes imposed in the district
1-10 by the unit for the tax year in which the budget proposal is
1-11 prepared bears to the sum of the total dollar amount of property
1-12 taxes imposed in the district by each participating unit for that
1-13 year including school taxes. Each <For a> school district
1-14 participating in the appraisal district, other than a county
1-15 education district, is allocated a portion of the budget as
1-16 provided by Section 6.064 <the total dollar amount of property
1-17 taxes imposed in the district by the unit is considered to be the
1-18 sum of the taxes imposed by the district and the revenue received
1-19 by the district from the county education district>. If a taxing
1-20 unit participates in two or more districts, only the taxes imposed
1-21 in a district are used to calculate the unit's cost allocations in
1-22 that district. If the number of real property parcels in a taxing
1-23 unit is less than 5 percent of the total number of real property
1-24 parcels in the district and the taxing unit imposes in excess of 25
2-1 percent of the total amount of the property taxes imposed in the
2-2 district by all of the participating taxing units for a year, the
2-3 unit's allocation may not exceed a percentage of the appraisal
2-4 district's budget equal to three times the unit's percentage of the
2-5 total number of real property parcels appraised by the district.
2-6 SECTION 2. Subchapter A, Chapter 6, Tax Code, is amended by
2-7 adding Section 6.064 to read as follows:
2-8 Sec. 6.064. SCHOOL DISTRICT SHARE OF BUDGET. (a) The
2-9 portion of the appraisal district budget allocated to each school
2-10 district participating in the appraisal district is calculated
2-11 according to the following formula:
2-12 (district ADA/total ADA) + (CAD budget x (other district
2-13 taxes/total taxes)).لل
2-14 (b) In this section:
2-15 (1) "Allocation" means the school district's
2-16 allocation of the budget.
2-17 (2) "Average daily attendance" has the meaning
2-18 assigned by Chapter 16, Education Code.
2-19 (3) "CAD budget" means the total amount of the CAD
2-20 budget.
2-21 (4) "District ADA" means the number of students in
2-22 average daily attendance for the preceding school year in the
2-23 school district for which the allocation is being calculated.
2-24 (5) "Other district taxes" means any taxes imposed by
2-25 the school district for which the allocation is being calculated in
2-26 the tax year in which the budget is prepared for any purposes other
2-27 than primary and secondary school purposes.
3-1 (6) "Total ADA" means the total number of students in
3-2 average daily attendance for the preceding school year in all
3-3 school districts participating in the appraisal district.
3-4 (7) "Total school taxes" means the total amount of
3-5 taxes imposed in the appraisal district by school districts and the
3-6 county education district for primary and secondary school purposes
3-7 in the tax year in which the budget is prepared.
3-8 (8) "Total taxes" means the total amount of taxes
3-9 imposed in the appraisal district by all participating taxing units
3-10 in the tax year in which the budget is prepared.
3-11 (c) For an appraisal district in which a school district
3-12 participates that participates in more than one appraisal district,
3-13 the district ADA and total ADA are calculated by apportioning to
3-14 the school district a portion of the school district's total
3-15 average daily attendance equal to the portion of the total
3-16 population of the school district that resides in the territory of
3-17 the school district for which the appraisal district appraises
3-18 property for the school district.
3-19 SECTION 3. This Act takes effect September 1, 1993, and
3-20 applies to the budget allocations for an appraisal district budget
3-21 adopted in 1993 and subsequent years.
3-22 SECTION 4. The importance of this legislation and the
3-23 crowded condition of the calendars in both houses create an
3-24 emergency and an imperative public necessity that the
3-25 constitutional rule requiring bills to be read on three several
3-26 days in each house be suspended, and this rule is hereby suspended.