By: Rodriguez H.B. No. 2022
73R4265 CAE-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the abolishment of county education districts and the
1-3 consolidation of high wealth school districts.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter C, Chapter 19, Education Code, is
1-6 amended by adding Sections 19.060 and 19.061 to read as follows:
1-7 Sec. 19.060. CONSOLIDATION OF HIGH WEALTH DISTRICTS. (a)
1-8 The commissioner of education shall consolidate each school
1-9 district with taxable property values in excess of $500,000 per
1-10 weighted student in average daily attendance with the contiguous
1-11 school district with the lowest taxable property value per weighted
1-12 student in average daily attendance and any additional school
1-13 districts needed so that the taxable property value of the
1-14 consolidated district is less than $500,000 per weighted student in
1-15 average daily attendance.
1-16 (b) Until the next regular election of school district
1-17 trustees, at which time the consolidated school district shall
1-18 elect a board of seven trustees, the consolidated school district
1-19 shall be governed by an interim board of trustees appointed by the
1-20 respective boards of trustees of the consolidating school
1-21 districts. The board of trustees of each consolidating school
1-22 district shall appoint one of its members to serve on the board of
1-23 trustees of the consolidated school district. If a consolidated
1-24 school district is composed of fewer than three consolidating
2-1 districts, the board of trustees of each consolidating district
2-2 shall appoint two of its members to serve on the board of trustees
2-3 of the consolidated school district. A vote cast by a member of
2-4 the interim board of trustees bears the same proportional value to
2-5 the total number of votes cast by all interim trustees that the
2-6 total number of registered voters in that member's consolidating
2-7 school district bears to the total number of registered voters in
2-8 the consolidated school district. If a consolidating school
2-9 district is represented by two trustees, the proportional value of
2-10 the vote attributed to the district is shared equally by the
2-11 trustees.
2-12 (c) Title to all property of the consolidating districts
2-13 vests in the consolidated district, and the consolidated district
2-14 assumes and is liable for the outstanding indebtedness of the
2-15 consolidating districts.
2-16 (d) The consolidation order of the commissioner must include
2-17 provisions ensuring that for the first school year following the
2-18 consolidation of the district:
2-19 (1) no school campus is closed without the consent of
2-20 the board of trustees of the districts to be consolidated;
2-21 (2) all teacher evaluations and all employment
2-22 contracts are considered binding on the governing board of the
2-23 consolidated district; and
2-24 (3) no teacher is transferred to another campus
2-25 without the teacher's consent.
2-26 (e) The commissioner shall report to the legislature not
2-27 later than February 1, 1995, on the difference in state funds
3-1 required to support the public schools for the 1994-1995 school
3-2 year after consolidation and the amount of state funds that would
3-3 have been required to support public schools had the school
3-4 districts not been consolidated under this section.
3-5 (f) A school district consolidated under this section that
3-6 is under a court-ordered desegregation plan must inform the court
3-7 of the consolidation under this section. The consolidated district
3-8 must continue to comply with the court-ordered desegregation plan.
3-9 (g) In this section:
3-10 (1) "Taxable value of property" has the meaning
3-11 assigned by Section 11.86 of this code.
3-12 (2) "Weighted average daily attendance" has the
3-13 meaning assigned by Section 16.302 of this code.
3-14 Sec. 19.061. SINGLE-MEMBER DISTRICTS AFTER CONSOLIDATION OF
3-15 HIGH WEALTH DISTRICTS. (a) If at least 15 percent of the
3-16 population in the school districts consolidated under Section
3-17 19.060 of this chapter are Hispanic or of a racial group other than
3-18 white, the board of trustees of the consolidated district must be
3-19 elected from single-member trustee districts in the manner provided
3-20 by this section and Sections 23.024(f)-(i) of this code.
3-21 (b) The interim board of trustees shall divide the
3-22 consolidated school district into trustee districts and shall
3-23 number each trustee district. The trustee districts must be
3-24 compact and contiguous and must be as nearly as practicable of
3-25 equal population. In a consolidated school district with 150,000
3-26 or more students in average daily attendance, the boundary of a
3-27 trustee district may not cross a county election precinct boundary
4-1 except at a point at which the boundary of the school district
4-2 crosses the county election precinct boundary. Trustee districts
4-3 must be drawn not later than the 90th day before the date of the
4-4 first election of trustees from single-member districts.
4-5 SECTION 2. Section 16.007(a), Education Code, is amended to
4-6 read as follows:
4-7 (a) Each school district <and each county education
4-8 district> shall participate in the Public Education Information
4-9 Management System (PEIMS) and shall provide through that system
4-10 information required for the administration of this chapter and of
4-11 other appropriate provisions of this code.
4-12 SECTION 3. Section 16.251(b), Education Code, is amended to
4-13 read as follows:
4-14 (b) The program shall be financed by:
4-15 (1) ad valorem tax revenue generated by an equalized
4-16 uniform <county education district> effort by school districts;
4-17 (2) ad valorem tax revenue generated by local school
4-18 district effort in excess of the equalized uniform <county
4-19 education district> effort;
4-20 (3) state available school funds distributed in
4-21 accordance with law; and
4-22 (4) state funds appropriated for the purposes of
4-23 public school education and allocated to each district in an amount
4-24 sufficient to finance the cost of each district's Foundation School
4-25 Program not covered by other funds specified in this subsection.
4-26 SECTION 4. Section 16.252, Education Code, is amended to
4-27 read as follows:
5-1 Sec. 16.252. LOCAL SHARE OF PROGRAM COST (TIER ONE). (a)
5-2 The local <Each county education district's> share of the cost of
5-3 the Foundation School Program assigned to each school district
5-4 shall be an amount determined by the following formula:
5-5 where:
5-6 "LFA" is the <county education> district's local share;
5-7 "TR" is a tax rate which for each hundred dollars of
5-8 valuation is <$0.72 for the 1991-1992 school year, $0.82 for the
5-9 1992-1993 school year,> $0.92 for the 1993-1994 school year, and
5-10 $1.00 for each school year thereafter; and
5-11 "DPV" is the taxable value of property in the <county
5-12 education> district for the prior tax year determined under Section
5-13 11.86 of this code.
5-14 (b) The commissioner of education shall adjust the values
5-15 reported in the official report of the comptroller as required by
5-16 Section 5.09(a), <Property> Tax Code, to reflect reductions in
5-17 taxable value of property resulting from natural or economic
5-18 disaster after January 1 in the year in which the valuations are
5-19 determined. The decision of the commissioner of education shall be
5-20 final. An adjustment does not affect the local fund assignment of
5-21 any other <county education> district.
5-22 (c) Appeals of district values shall be held pursuant to
5-23 Subsection (e) of Section 11.86 of this code.
5-24 (d) <A county education district shall raise its total local
5-25 share of the foundation school program. The funds shall be
5-26 reallocated to the school districts in the county education
5-27 district in the manner prescribed by Subchapter J of this chapter.>
6-1 <(e)> The commissioner of education shall hear appeals from
6-2 <county education> districts which have experienced a rapid decline
6-3 in tax base used in calculating the local fund assignment,
6-4 exceeding eight percent of prior year, that is beyond the control
6-5 of the board of trustees of the <county education> district. The
6-6 commissioner of education may adjust the <county education>
6-7 district's taxable values for local fund assignment purposes for
6-8 such losses in value exceeding eight percent and thereby adjust the
6-9 local fund assignment to reflect the local current year taxable
6-10 value. The decision of the commissioner of education shall be
6-11 final. An adjustment does not affect the local fund assignment of
6-12 any other <county education> district.
6-13 <(f) For the purposes of Subsection (a) of this section, a
6-14 county education district's "DPV" for the 1991-1992 school year is
6-15 the sum of the taxable value of property for the prior tax year
6-16 determined under Section 11.86 of this code for the school
6-17 districts composing the county education district. This subsection
6-18 expires September 1, 1992.>
6-19 SECTION 5. Sections 16.254(a) and (b), Education Code, are
6-20 amended to read as follows:
6-21 (a) The commissioner of education shall determine annually:
6-22 (1) the amount of money necessary to operate a
6-23 Foundation School Program in each school district;
6-24 (2) the amount of each <local funds due the> school
6-25 district's <district from the> local fund assignment <of the county
6-26 education district>; and
6-27 (3) the amount of state available school funds
7-1 distributed to each school district.
7-2 (b) The commissioner of education shall then grant to each
7-3 school district from the Foundation School Program appropriation
7-4 the amount of funds necessary to provide the difference between
7-5 Subdivision (1) and the sum of Subdivisions (2) and (3) of
7-6 Subsection (a) of this section. However, if a school district
7-7 fails to raise sufficient local revenue to cover its local fund
7-8 assignment, the commissioner shall reduce the amount granted to the
7-9 district by the same proportion that the amount raised or received
7-10 by the district bears to the district's local fund assignment.
7-11 SECTION 6. Section 16.302(a), Education Code, is amended to
7-12 read as follows:
7-13 (a) Each school district is guaranteed a specified amount
7-14 per weighted student in state and local funds for each cent of tax
7-15 effort over that required for the local fund assignment. The
7-16 amount guaranteed may not exceed <of the county education district
7-17 in which the school district is located up to> the maximum level
7-18 specified in this subchapter. The amount of state support, subject
7-19 only to the maximum amount under Section 16.303 of this code, is
7-20 determined by the formula:
7-21 where:
7-22 "GYA" is the guaranteed yield amount of state funds to be
7-23 allocated to the district;
7-24 "GL" is the dollar amount guaranteed level of state and local
7-25 funds per weighted student per cent of tax effort, which is <$21.50
7-26 for the 1991-1992 school year, $22.50 for the 1992-1993 school
7-27 year,> $26 for the 1993-1994 school year, and $28 for each school
8-1 year thereafter, or a greater amount for any year provided by
8-2 appropriation, or a greater amount adopted by the foundation school
8-3 fund budget committee under Section 16.256(d) of this code for the
8-4 1993-1994 or 1994-1995 school year or thereafter;
8-5 "WADA", except as provided by Section 16.206 of this code, is
8-6 the number of weighted students in average daily attendance, which
8-7 is calculated by dividing the sum of the school district's
8-8 allotments under Subchapters C and D of this chapter, less any
8-9 allotments to the district for transportation, career ladder
8-10 supplements, or technology and 50 percent of the adjustment under
8-11 Section 16.102 of this code, by the basic allotment for the
8-12 applicable year;
8-13 "DTR" is the district enrichment and facilities tax rate of
8-14 the school district, which is determined by subtracting the local
8-15 fund assignment of the school district from <dividing> the total
8-16 amount of taxes collected by the school district for the applicable
8-17 school year and dividing the result by the quotient of the
8-18 district's taxable value of property as determined under Section
8-19 11.86 of this code divided by 100; and
8-20 "LR" is the local revenue, which is determined by multiplying
8-21 "DTR" by the quotient of the district's taxable value of property
8-22 as determined under Section 11.86 of this code divided by 100.
8-23 SECTION 7. Section 11.86(a), Education Code, is amended to
8-24 read as follows:
8-25 (a) The comptroller shall conduct an annual study using
8-26 comparable sales and generally accepted auditing and sampling
8-27 techniques to determine the total value of all taxable property in
9-1 each <county education> school district <and each of its component
9-2 school districts>. The study shall determine the taxable value of
9-3 all property and of each category of property within the district
9-4 and the productivity value of all land that qualifies for appraisal
9-5 on the basis of its productive capacity and for which the owner has
9-6 applied for and received a productivity appraisal. In conducting
9-7 the study, the comptroller shall review the appraisal standards,
9-8 procedures, and methodology used by each appraisal district to
9-9 determine the taxable value of property in each school district.
9-10 The review must test the validity of the taxable values assigned to
9-11 each category of property by the appraisal district:
9-12 (1) using, if appropriate, samples selected through
9-13 generally accepted sampling techniques; and
9-14 (2) according to generally accepted standard
9-15 valuation, statistical compilation, and analysis techniques. If
9-16 the comptroller finds in the annual study that generally accepted
9-17 appraisal standards and practices were used by the appraisal
9-18 district in valuing a particular category of property, and that the
9-19 taxable values assigned to each category of property by the
9-20 appraisal district are valid, the appraisal roll value of that
9-21 category of property is presumed to represent taxable value. In
9-22 the absence of such a presumption, the comptroller shall estimate
9-23 the taxable value of that category of property using generally
9-24 accepted standard valuation, statistical compilation, and analysis
9-25 techniques. For the purposes of this section, "taxable value"
9-26 means market value less:
9-27 (1) the total dollar amount of any exemptions of
10-1 part but not all of the value of taxable property required by the
10-2 constitution or a statute that a district lawfully granted in the
10-3 year that is the subject of the study;
10-4 (2) the total dollar amount of any exemptions
10-5 granted within a reinvestment zone under agreements authorized by
10-6 the Property Redevelopment and Tax Abatement Act (Chapter 312, Tax
10-7 Code);
10-8 (3) the total dollar amount of any captured
10-9 appraised value of property that is located in a reinvestment zone
10-10 and that is eligible for tax increment financing under the Tax
10-11 Increment Financing Act (Chapter 311, Tax Code);
10-12 (4) the total dollar amount of any exemptions
10-13 granted under Section 11.251, Tax Code;
10-14 (5) the difference between the market value and
10-15 the productivity value of land that qualifies for appraisal on the
10-16 basis of its productive capacity, except that the productivity
10-17 value may not exceed the fair market value of the land;
10-18 (6) the portion of the appraised value of
10-19 residence homesteads of the elderly on which school district taxes
10-20 are not imposed in the year that is the subject of the study,
10-21 calculated as if the residence homesteads were appraised at the
10-22 full value required by law;
10-23 (7) a portion of the market value of property
10-24 not otherwise fully taxable by the district at market value because
10-25 of action required by statute or the Texas Constitution that, if
10-26 the tax rate adopted by the district is applied to it, produces an
10-27 amount equal to the difference between the tax that the district
11-1 would have imposed on the property if the property were fully
11-2 taxable at market value and the tax that the district is actually
11-3 authorized to impose on the property; and
11-4 (8) the market value of all tangible personal
11-5 property, other than manufactured homes, owned by a family or
11-6 individual and not held or used for the production of income.
11-7 SECTION 8. Section 21.063, Education Code, is amended to
11-8 read as follows:
11-9 Sec. 21.063. Tuition Fee for Transfer Students. The
11-10 receiving district may charge a tuition fee to the extent that the
11-11 district's actual expenditure per student in average daily
11-12 attendance, determinable by its board of trustees, exceeds the sum
11-13 the district benefits from state aid sources as provided in Section
11-14 21.062 of this code <and county education funds distributed under
11-15 Subchapter J, Chapter 16, of this code>. However, unless a tuition
11-16 fee is prescribed and set out in transfer agreement prior to its
11-17 execution by the parties, no increase in tuition charge shall be
11-18 made for the year of that transfer that exceeds the tuition charge,
11-19 if any, of the preceding school year.
11-20 SECTION 9. Section 1.04, Tax Code, is amended by amending
11-21 Subdivision (12) to read as follows:
11-22 (12) "Taxing unit" means a county, an incorporated
11-23 city or town (including a home-rule city), a school district, <a
11-24 county education district,> a special district or authority
11-25 (including a junior college district, a hospital district, a
11-26 district created by or pursuant to the Water Code, a mosquito
11-27 control district, a fire prevention district, or a noxious weed
12-1 control district), or any other political unit of this state,
12-2 whether created by or pursuant to the constitution or a local,
12-3 special, or general law, that is authorized to impose and is
12-4 imposing ad valorem taxes on property even if the governing body of
12-5 another political unit determines the tax rate for the unit or
12-6 otherwise governs its affairs.
12-7 SECTION 10. Section 6.02(b), Tax Code, is amended to read as
12-8 follows:
12-9 (b) A taxing unit <other than a county education district>
12-10 that has boundaries extending into two or more counties may choose
12-11 to participate in only one of the appraisal districts. In that
12-12 event, the boundaries of the district chosen extend outside the
12-13 county to the extent of the unit's boundaries. To be effective,
12-14 the choice must be approved by resolution of the board of directors
12-15 of the district chosen. <A county education district that has
12-16 boundaries extending into two or more counties must participate in
12-17 each appraisal district in which one of its component school
12-18 districts participates for purposes of appraisal of the component
12-19 school district's territory.>
12-20 SECTION 11. Sections 6.03(c)-(e), Tax Code, are amended to
12-21 read as follows:
12-22 (c) Members of the board of directors are appointed by vote
12-23 of the governing bodies of the incorporated cities and towns, the
12-24 school districts <other than the county education district>, and,
12-25 if entitled to vote, the conservation and reclamation districts
12-26 that participate in the district and of the county. A governing
12-27 body may cast all its votes for one candidate or distribute them
13-1 among candidates for any number of directorships. Conservation and
13-2 reclamation districts are not entitled to vote unless at least one
13-3 conservation and reclamation district in the district delivers to
13-4 the chief appraiser a written request to nominate and vote on the
13-5 board of directors by June 1 of each odd-numbered year. On receipt
13-6 of a request, the chief appraiser shall certify a list by June 15
13-7 of all eligible conservation and reclamation districts that are
13-8 imposing taxes and that participate in the district.
13-9 (d) The voting entitlement of a taxing unit that is entitled
13-10 to vote for directors is determined by dividing the total dollar
13-11 amount of property taxes imposed in the district by the taxing unit
13-12 for the preceding tax year by the sum of the total dollar amount of
13-13 property taxes imposed in the district for that year by each taxing
13-14 unit that is entitled to vote, by multiplying the quotient by
13-15 1,000, and by rounding the product to the nearest whole number.
13-16 That number is multiplied by the number of directorships to be
13-17 filled. <For a school district, the total dollar amount of
13-18 property taxes imposed in the district by the unit is considered to
13-19 be the sum of the taxes imposed by the district and the revenue
13-20 received by the district from the county education district.> A
13-21 taxing unit participating in two or more districts is entitled to
13-22 vote in each district in which it participates, but only the taxes
13-23 imposed in a district are used to calculate voting entitlement in
13-24 that district.
13-25 (e) The chief appraiser shall calculate the number of votes
13-26 to which each taxing unit other than a conservation and reclamation
13-27 district is entitled and shall deliver written notice to each of
14-1 those units of its voting entitlement before October 1 of each
14-2 odd-numbered year. The chief appraiser shall deliver the notice:
14-3 (1) to the county judge and each commissioner of the
14-4 county served by the appraisal district;
14-5 (2) to the presiding officer of the governing body of
14-6 each city or town participating in the appraisal district, to the
14-7 city manager of each city or town having a city manager, and to the
14-8 city secretary or clerk, if there is one, of each city or town that
14-9 does not have a city manager; and
14-10 (3) to the presiding officer of the governing body of
14-11 each school district<, other than the county education district,>
14-12 participating in the district and to the superintendent of each
14-13 <those> school district <districts>.
14-14 SECTION 12. Sections 6.06(d) and (h), Tax Code, are amended
14-15 to read as follows:
14-16 (d) Each taxing unit participating in the district<, other
14-17 than a county education district,> is allocated a portion of the
14-18 amount of the budget equal to the proportion that the total dollar
14-19 amount of property taxes imposed in the district by the unit for
14-20 the tax year in which the budget proposal is prepared bears to the
14-21 sum of the total dollar amount of property taxes imposed in the
14-22 district by each participating unit for that year. <For a school
14-23 district, other than a county education district, the total dollar
14-24 amount of property taxes imposed in the district by the unit is
14-25 considered to be the sum of the taxes imposed by the district and
14-26 the revenue received by the district from the county education
14-27 district.> If a taxing unit participates in two or more districts,
15-1 only the taxes imposed in a district are used to calculate the
15-2 unit's cost allocations in that district. If the number of real
15-3 property parcels in a taxing unit is less than 5 percent of the
15-4 total number of real property parcels in the district and the
15-5 taxing unit imposes in excess of 25 percent of the total amount of
15-6 the property taxes imposed in the district by all of the
15-7 participating taxing units for a year, the unit's allocation may
15-8 not exceed a percentage of the appraisal district's budget equal to
15-9 three times the unit's percentage of the total number of real
15-10 property parcels appraised by the district.
15-11 (h) If a newly formed taxing unit or a taxing unit that did
15-12 not impose taxes in the preceding year<, other than a county
15-13 education district,> imposes taxes in any tax year, that unit is
15-14 allocated a portion of the amount budgeted to operate the district
15-15 as if it had imposed taxes in the preceding year, except that the
15-16 amount of taxes the unit imposes in the current year is used to
15-17 calculate its allocation. Before the amount of taxes to be imposed
15-18 for the current year is known, the allocation may be based on an
15-19 estimate to which the district board of directors and the governing
15-20 body of the unit agree, and the payments made after that amount is
15-21 known shall be adjusted to reflect the amount imposed. The
15-22 payments of a newly formed taxing unit that has no source of funds
15-23 are postponed until the unit has received adequate tax or other
15-24 revenues.
15-25 SECTION 13. Sections 11.13(d), (e), (m), and (n), Tax Code,
15-26 are amended to read as follows:
15-27 (d) In addition to the exemptions provided by Subsections
16-1 (b) and (c) of this section, an individual who is disabled or is 65
16-2 or older is entitled to an exemption from taxation by a taxing unit
16-3 of a portion (the amount of which is fixed as provided by
16-4 Subsection (e) of this section) of the appraised value of his
16-5 residence homestead if the exemption is adopted either:
16-6 (1) by the governing body of the taxing unit <other
16-7 than a county education district>; or
16-8 (2) by a favorable vote of a majority of the qualified
16-9 voters of the taxing unit at an election called by the governing
16-10 body of a taxing unit <other than a county education district>, and
16-11 the governing body shall call the election on the petition of at
16-12 least 20 percent of the number of qualified voters who voted in the
16-13 preceding election of the taxing unit<; or>
16-14 <(3) by a favorable vote of a majority of the
16-15 qualified voters of a county education district at an election held
16-16 under Section 20.950, Education Code>.
16-17 (e) The amount of an exemption adopted as provided by
16-18 Subsection (d) of this section is $3,000 of the appraised value of
16-19 the residence homestead unless a larger amount is specified by:
16-20 (1) the governing body authorizing the exemption if
16-21 the exemption is authorized as provided by Subdivision (1) of
16-22 Subsection (d) of this section; or
16-23 (2) the petition for the election if the exemption is
16-24 authorized as provided by Subdivision (2) of Subsection (d) of this
16-25 section<; or>
16-26 <(3) the proposition approved at an election held
16-27 under Section 20.950, Education Code>.
17-1 (m) In this section:
17-2 (1) "Disabled" means under a disability for purposes
17-3 of payment of disability insurance benefits under Federal Old-Age,
17-4 Survivors, and Disability Insurance.
17-5 (2) "School district" means a political subdivision
17-6 organized to provide general elementary and secondary public
17-7 education. <"School district" includes a county education district
17-8 established by the consolidation of the local school districts in
17-9 its boundaries for the limited purpose of exercising a portion of
17-10 the taxing power previously authorized by the voters in those
17-11 school districts.> "School district" does not include a junior
17-12 college district or a political subdivision organized to provide
17-13 special education services.
17-14 (n) In addition to any other exemptions provided by this
17-15 section, an individual is entitled to an exemption from taxation by
17-16 a taxing unit <other than a county education district> of a
17-17 percentage of the appraised value of his residence homestead if the
17-18 exemption is adopted by the governing body of the taxing unit
17-19 before May 1 in the manner provided by law for official action by
17-20 the body. If the percentage set by the taxing unit produces an
17-21 exemption in a tax year of less than $5,000 when applied to a
17-22 particular residence homestead, the individual is entitled to an
17-23 exemption of $5,000 of the appraised value. The percentage adopted
17-24 by the taxing unit may not exceed 20 percent. <In addition to any
17-25 other exemptions provided by this section, an individual is
17-26 entitled to an exemption from taxation by a county education
17-27 district of a percentage of the appraised value of his residence
18-1 homestead if the exemption is adopted by the voters of the district
18-2 at an election held in the district for that purpose under Section
18-3 20.946, Education Code. If the percentage set by the voters
18-4 produces an exemption in a tax year of less than $5,000 when
18-5 applied to a particular residence homestead, the individual is
18-6 entitled to an exemption of $5,000 of the appraised value. The
18-7 percentage adopted by the voters may not exceed 20 percent.>
18-8 SECTION 14. Sections 11.14(c) and (e), Tax Code, are amended
18-9 to read as follows:
18-10 (c) The governing body of a taxing unit<, other than a
18-11 county education district,> by resolution or order, depending upon
18-12 the method prescribed by law for official action by that governing
18-13 body, may provide for taxation of tangible personal property
18-14 exempted under Subsection (a). <The voters of a county education
18-15 district, by an election held under Section 20.951, Education Code,
18-16 may provide for taxation of tangible personal property exempted
18-17 under Subsection (a).> If a taxing unit provides for taxation of
18-18 tangible personal property as provided by this subsection, the
18-19 exemption prescribed by Subsection (a) does not apply to that unit.
18-20 (e) A political subdivision <other than a county education
18-21 district> choosing to tax property otherwise made exempt by this
18-22 section, pursuant to Article VIII, Section 1(e), of the Texas
18-23 Constitution, may not do so until the governing body of the
18-24 political subdivision has held a public hearing on the matter,
18-25 after having given notice of the hearing at the times and in the
18-26 manner required by this subsection, and has found that the action
18-27 will be in the public interest of all the residents of that
19-1 political subdivision. At the hearing, all interested persons are
19-2 entitled to speak and present evidence for or against taxing the
19-3 property. Not later than the 30th day prior to the date of a
19-4 hearing held under this subsection, notice of the hearing must be:
19-5 (1) published in a newspaper having general
19-6 circulation in the political subdivision and in a section of the
19-7 newspaper other than the advertisement section;
19-8 (2) not less than one-half of one page in size; and
19-9 (3) republished on not less than three separate days
19-10 during the period beginning with the 10th day prior to the hearing
19-11 and ending with the actual date of the hearing.
19-12 SECTION 15. Not later than January 1, 1994, the commissioner
19-13 of education shall issue an order for the consolidation of school
19-14 districts with taxable property values in excess of $500,000 per
19-15 weighted student in average daily attendance as provided by Section
19-16 19.060, Education Code, as added by this Act. Consolidation under
19-17 an order of the commissioner must be effective in time for the
19-18 consolidated district to be in operation beginning with the
19-19 1994-1995 school year.
19-20 SECTION 16. All county education districts are abolished.
19-21 SECTION 17. (a) On the effective date of this Act, the
19-22 funds and other assets of a county education district are
19-23 transferred to its component school districts in proportion to the
19-24 amount contributed by each component in the manner provided by rule
19-25 of the commissioner of education.
19-26 (b) On the effective date of this Act, the contracts and
19-27 other liabilities of a county education district are transferred to
20-1 its component school districts in the manner provided by rule of
20-2 the commissioner of education.
20-3 (c) Each component school district of a county education
20-4 district may collect and use delinquent taxes imposed by the county
20-5 education district on property within the component's boundaries in
20-6 the manner provided by rule of the commissioner of education.
20-7 (d) The commissioner of education shall adopt rules for the
20-8 maintenance of county education district records.
20-9 (e) The commissioner of education shall adopt rules required
20-10 under this section.
20-11 SECTION 18. (a) The following provisions of the Education
20-12 Code are repealed:
20-13 (1) Sections 1.05, 11.86(h), 16.007(c), 16.009,
20-14 16.010, 16.011, and 20.09;
20-15 (2) Subchapter J, Chapter 16; and
20-16 (3) Subchapter G, Chapter 20.
20-17 (b) The following sections of the Tax Code are
20-18 repealed: 6.061(f), 26.12(e), and 312.002(e) and (f).
20-19 SECTION 19. This Act applies beginning with the 1993-1994
20-20 school year.
20-21 SECTION 20. The importance of this legislation and the
20-22 crowded condition of the calendars in both houses create an
20-23 emergency and an imperative public necessity that the
20-24 constitutional rule requiring bills to be read on three several
20-25 days in each house be suspended, and this rule is hereby suspended,
20-26 and that this Act take effect and be in force from and after its
20-27 passage, and it is so enacted.