By Eiland H.B. No. 1773 74R5075 JD-F A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the authority of certain school districts to establish 1-3 an ad valorem tax rate that exceeds the rate limitation imposed on 1-4 school districts. 1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-6 SECTION 1. Subchapter A, Chapter 20, Education Code, is 1-7 amended by adding Section 20.10 to read as follows: 1-8 Sec. 20.10. MAINTENANCE TAX REQUIRED FOR JUDGMENT ORDERING 1-9 AD VALOREM TAX REFUND. (a) Notwithstanding Sections 20.04 and 1-10 20.09, a school district may levy, assess, and collect maintenance 1-11 taxes at a rate that exceeds $1.50 per $100 valuation of taxable 1-12 property if: 1-13 (1) additional ad valorem taxes are necessary to pay a 1-14 debt of the district that: 1-15 (A) results from the rendition of a judgment 1-16 against the district; 1-17 (B) decreases a property owner's ad valorem tax 1-18 liability; 1-19 (C) requires the district to refund to the 1-20 property owner the difference between the amount of taxes paid by 1-21 the property owner and the amount of taxes for which the property 1-22 owner is liable; and 1-23 (D) is payable according to the judgment in more 1-24 than one of the district's fiscal years; and 2-1 (2) the additional taxes are approved by the voters of 2-2 the district at an election held for that purpose. 2-3 (b) In a school district that under this section adopts an 2-4 ad valorem tax rate that exceeds $1.50 per $100 valuation of 2-5 taxable property, the governing body of the district may, under 2-6 Section 11.13(n), Tax Code, set the amount of a residence homestead 2-7 exemption for property in the district at any time before the date 2-8 the governing body adopts the tax rate for the tax year in which 2-9 the election approving the additional taxes is held. 2-10 (c) The authority of a school district to levy the 2-11 additional ad valorem taxes under this section expires when the 2-12 judgment against the district is paid. 2-13 SECTION 2. The importance of this legislation and the 2-14 crowded condition of the calendars in both houses create an 2-15 emergency and an imperative public necessity that the 2-16 constitutional rule requiring bills to be read on three several 2-17 days in each house be suspended, and this rule is hereby suspended.