By: Ogden S.B. No. 1019
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the school district ad valorem tax rate.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Subsection (a), Section 26.08, Tax Code, is
1-4 amended to read as follows:
1-5 (a) If the governing body of a school district adopts a rate
1-6 that exceeds the [sum of the] district's rollback tax [effective
1-7 maintenance] rate, [the rate of $0.08, and the district's current
1-8 debt rate,] the registered voters of the district at an election
1-9 held for that purpose must determine whether to limit the tax rate
1-10 the governing body may adopt for the current year to the school
1-11 district rollback tax rate. When increased expenditure of money by
1-12 a school district is necessary to respond to a disaster, including
1-13 a tornado, hurricane, flood, or other calamity, but not including a
1-14 drought, that has impacted a school district and the governor has
1-15 requested federal disaster assistance for the area in which the
1-16 school district is located, an election is not required under this
1-17 section to limit the tax rate the governing body may adopt for the
1-18 year following the year in which the disaster occurs.
1-19 SECTION 2. The importance of this legislation and the
1-20 crowded condition of the calendars in both houses create an
1-21 emergency and an imperative public necessity that the
1-22 constitutional rule requiring bills to be read on three several
1-23 days in each house be suspended, and this rule is hereby suspended,
2-1 and that this Act take effect and be in force from and after its
2-2 passage, and it is so enacted.