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.