By Kuempel                                            H.B. No. 2627
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to school districts adopting tax rates and billing for and
    1-3  collecting taxes at different dates.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 26.135., Tax Code, is amended to read as
    1-6  follows:
    1-7        Sec. 26.135.  Tax Dates for Certain School Districts.  (a)  A
    1-8  school district that before January 1, 1989, has for at least 10
    1-9  years followed a practice of adopting its tax rate at a different
   1-10  date than as provided by this chapter and of billing for and
   1-11  collecting its taxes at different dates than as provided by
   1-12  Chapters 31 and 33 may continue to follow that practice.  Other
   1-13  school districts may adopt their tax rate at a different date than
   1-14  as provided by this chapter and bill for and collect their taxes at
   1-15  different dates than as provided by Chapters 31 and 33.
   1-16        (b)  This section does not affect the dates provided by this
   1-17  title for other purposes, including those relating to the appraisal
   1-18  and taxability of property, the attachment of tax liens and
   1-19  personal liability for taxes, administrative and judicial review
   1-20  under Chapters 41 and 42.
   1-21        SECTION 2.  The importance of this legislation and the
   1-22  crowded condition of the calendars in both houses create an
   1-23  emergency and an imperative public necessity that the
    2-1  constitutional rule requiring bills be read on three several days
    2-2  in each house be suspended, and this rule is hereby suspended.