By Hernandez H.B. No. 624
75R4084 CAS-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the fiscal year of a school district and to the
1-3 submission of the appraisal roll to a taxing unit.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter A, Chapter 44, Education Code, is
1-6 amended by adding Section 44.0011 to read as follows:
1-7 Sec. 44.0011. FISCAL YEAR. The fiscal year of a school
1-8 district begins on July 1 of each year.
1-9 SECTION 2. Section 26.01(a), Tax Code, is amended to read as
1-10 follows:
1-11 (a) By June 15 [July 25], the chief appraiser shall prepare
1-12 and certify to the assessor for each taxing unit participating in
1-13 the district that part of the appraisal roll for the district that
1-14 lists the property taxable by the unit. The part certified to the
1-15 assessor is the appraisal roll for the unit. The chief appraiser
1-16 shall consult with the assessor for each taxing unit and notify
1-17 each unit in writing by April 1 of the form in which the roll will
1-18 be provided to each unit.
1-19 SECTION 3. A school district's fiscal year beginning in 1997
1-20 ends June 30, 1998. A school district with a fiscal year that
1-21 would have ended on another date in 1998 shall, before July 1,
1-22 1998, take the action necessary to conform the district's fiscal
1-23 year to Section 44.0011, Education Code, as added by this Act.
1-24 SECTION 4. This Act takes effect September 1, 1997.
2-1 SECTION 5. The importance of this legislation and the
2-2 crowded condition of the calendars in both houses create an
2-3 emergency and an imperative public necessity that the
2-4 constitutional rule requiring bills to be read on three several
2-5 days in each house be suspended, and this rule is hereby suspended.