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.